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Xinda Technology blockchain
Publish: 2021-05-25 02:15:24
1. Hello
take the bus to Babao first
then go back 2 or 30 meters from the side where you get off. What hotel is next to it... Go in from that road, and one can walk forward
about 2300 meters to see
if it helps you, please accept it.
take the bus to Babao first
then go back 2 or 30 meters from the side where you get off. What hotel is next to it... Go in from that road, and one can walk forward
about 2300 meters to see
if it helps you, please accept it.
2.
The following buses are passing by Shangyu:
specifically, you need to ask the ticket office of Fuyang passenger transport center
3. There should be buses from Fuyang to Shangyu east bus station. There should be.
4. The biggest problem caused by the recent Xi'an Mercedes Benz oil spill is the collection of financial service fees. From the perspective of this tough charging operation mode, it has aroused the suspicion of tax evasion in Mercedes Benz 4S stores, which has pushed the 4S store instry to the forefront of the storm
today, Qiying has sorted out ten kinds of behaviors that are easy to be judged as "tax evasion". Let's comb them out for your little accounting partners to guard against mistakes, for your reference only
1. When the goods are sold in the way of "advance receipt", the sales revenue is not transferred on time when the procts (commodities) are delivered, resulting in a long-term account, resulting in the input tax being greater than the output tax
in practice, the correct way is to debit the "bank deposit" and other accounts and credit this account for the money collected in advance by the enterprise from the purchasing unit; When sales are realized, debit the account and credit the "main business income" account according to the realized income
if the VAT output tax amount is involved, it should also be dealt with accordingly. If there are not many accounts receivable in advance, they can also be directly recorded in the "accounts receivable" account
2. Transfer of raw materials and account grinding (in the proct purchase and sales business, enterprises do not use monetary capital flow, but make their respective accounts receivable and accounts payable offset each other through agreement) do not record "other business income", or directly grind out "accounts payable", and do not withdraw "output tax"
3. Non price income is not recorded as sales income, and no output tax is withdrawn
for example, most enterprises increase their bank deposits to offset their financial expenses after receiving the liquidated damages The detailed rules for the implementation of the Provisional Regulations of the people's Republic of China on value added tax specifies the contents of extra price expenses. All extra price expenses, no matter how the taxpayer's accounting system is calculated, should be included in the sales to calculate the tax payable
4. Rebate sales< In order to occupy the market, rebate sales is a kind of compensation for the profit of the manufacturer when the price of the procts of the manufacturer is lower than the market price. There are two main forms: one is that the manufacturer sells a certain number of procts of the manufacturer and pays the payment on time, and the manufacturer returns the cash according to a certain proportion; the other is to return the goods, procts, or accessories. After receiving these cash and physical goods, businesses do not enter the cash into the account, nor do they calculate the income beyond the price, let alone "transfer out the input tax", thus forming an off account operation
5
when an enterprise makes long-term investment in raw materials, finished procts, etc., and gives gifts or samples of procts (commodities) for exhibition, it is not regarded as sales and recorded as income, and no output tax is recorded
6. Raw materials used in construction in progress shall not be transferred out as input tax
according to the accounting standards, the raw materials used in construction in progress should be included in the construction in progress according to the cost, and the input tax transferred out should be included in the construction in progress
7
in practice, there are a lot of confusion between shareholders' assets and enterprise assets, such as shareholders' personal accounts used for company collection and payment, mutual transactions between company accounts and shareholders' accounts, etc. When there is property confusion, the company's property may be hidden or transferred or embezzled by shareholders
8. Loss of current assets
it is directly recorded in non operating expenses, and the part involving value-added tax is not transferred out
to declare the dection of asset losses to the tax authorities, an enterprise only needs to fill in the annual enterprise income tax return "detailed statement of pre tax dection and tax adjustment of asset losses", and no longer submits the relevant information of asset losses, which shall be kept by the enterprise for future reference
according to the reply of the State Administration of Taxation on the input tax dection of current assets loss caused by assets appraisal impairment in enterprise restructuring (GSH [2002] No. 1103), "... For the loss of current assets caused by assets appraisal impairment, if the current assets are not lost or damaged, it is only e to the change of market and the decrease of price, If the value decreases, it does not belong to the abnormal loss specified in the detailed rules for the implementation of the Provisional Regulations of the people's Republic of China on value added tax, and it shall not be transferred out of the input tax. " Among them, abnormal losses refer to losses caused by theft, loss, mildew and deterioration e to poor management. "
9. Reimbursement of expenses not belonging to your own company
10. Fixed assets with inventory surplus are not treated as profit and loss
according to the enterprise accounting system (CK [2000] No. 25), the fixed assets with inventory surplus are included in the current non operating income.
today, Qiying has sorted out ten kinds of behaviors that are easy to be judged as "tax evasion". Let's comb them out for your little accounting partners to guard against mistakes, for your reference only
1. When the goods are sold in the way of "advance receipt", the sales revenue is not transferred on time when the procts (commodities) are delivered, resulting in a long-term account, resulting in the input tax being greater than the output tax
in practice, the correct way is to debit the "bank deposit" and other accounts and credit this account for the money collected in advance by the enterprise from the purchasing unit; When sales are realized, debit the account and credit the "main business income" account according to the realized income
if the VAT output tax amount is involved, it should also be dealt with accordingly. If there are not many accounts receivable in advance, they can also be directly recorded in the "accounts receivable" account
2. Transfer of raw materials and account grinding (in the proct purchase and sales business, enterprises do not use monetary capital flow, but make their respective accounts receivable and accounts payable offset each other through agreement) do not record "other business income", or directly grind out "accounts payable", and do not withdraw "output tax"
3. Non price income is not recorded as sales income, and no output tax is withdrawn
for example, most enterprises increase their bank deposits to offset their financial expenses after receiving the liquidated damages The detailed rules for the implementation of the Provisional Regulations of the people's Republic of China on value added tax specifies the contents of extra price expenses. All extra price expenses, no matter how the taxpayer's accounting system is calculated, should be included in the sales to calculate the tax payable
4. Rebate sales< In order to occupy the market, rebate sales is a kind of compensation for the profit of the manufacturer when the price of the procts of the manufacturer is lower than the market price. There are two main forms: one is that the manufacturer sells a certain number of procts of the manufacturer and pays the payment on time, and the manufacturer returns the cash according to a certain proportion; the other is to return the goods, procts, or accessories. After receiving these cash and physical goods, businesses do not enter the cash into the account, nor do they calculate the income beyond the price, let alone "transfer out the input tax", thus forming an off account operation
5
when an enterprise makes long-term investment in raw materials, finished procts, etc., and gives gifts or samples of procts (commodities) for exhibition, it is not regarded as sales and recorded as income, and no output tax is recorded
6. Raw materials used in construction in progress shall not be transferred out as input tax
according to the accounting standards, the raw materials used in construction in progress should be included in the construction in progress according to the cost, and the input tax transferred out should be included in the construction in progress
7
in practice, there are a lot of confusion between shareholders' assets and enterprise assets, such as shareholders' personal accounts used for company collection and payment, mutual transactions between company accounts and shareholders' accounts, etc. When there is property confusion, the company's property may be hidden or transferred or embezzled by shareholders
8. Loss of current assets
it is directly recorded in non operating expenses, and the part involving value-added tax is not transferred out
to declare the dection of asset losses to the tax authorities, an enterprise only needs to fill in the annual enterprise income tax return "detailed statement of pre tax dection and tax adjustment of asset losses", and no longer submits the relevant information of asset losses, which shall be kept by the enterprise for future reference
according to the reply of the State Administration of Taxation on the input tax dection of current assets loss caused by assets appraisal impairment in enterprise restructuring (GSH [2002] No. 1103), "... For the loss of current assets caused by assets appraisal impairment, if the current assets are not lost or damaged, it is only e to the change of market and the decrease of price, If the value decreases, it does not belong to the abnormal loss specified in the detailed rules for the implementation of the Provisional Regulations of the people's Republic of China on value added tax, and it shall not be transferred out of the input tax. " Among them, abnormal losses refer to losses caused by theft, loss, mildew and deterioration e to poor management. "
9. Reimbursement of expenses not belonging to your own company
10. Fixed assets with inventory surplus are not treated as profit and loss
according to the enterprise accounting system (CK [2000] No. 25), the fixed assets with inventory surplus are included in the current non operating income.
5. Shangyu bus to Hangzhou passenger transport center, and then buy tickets to Fuyang
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