• <abbr id="ck0wi"><source id="ck0wi"></source></abbr>
    <li id="ck0wi"></li>
  • <li id="ck0wi"><dl id="ck0wi"></dl></li><button id="ck0wi"><input id="ck0wi"></input></button>
  • <abbr id="ck0wi"></abbr>
  • <li id="ck0wi"><dl id="ck0wi"></dl></li>
  • Home >

    How To Deal With Tax Refund Accounts For Domestic Equipment?

    2010/11/13 17:03:00 114

    Regulations On Tax Refund For Domestic Equipment Purchased By Foreign Invested Enterprises

    According to the regulations on accounting treatment of tax refund and acceptance of domestic equipment purchased by foreign invested enterprises, [2002] fifth, "according to the Circular of the State Administration of Taxation on Issuing the trial procedures for the tax refund administration of domestic equipment purchased by foreign invested enterprises" (No. 171 of the national tax [1999]) and the "Notice of the State Administration of Taxation on the donation tax treatment of foreign invested enterprises and foreign enterprises" (national tax return [1999] 195), the present state of the State Administration of taxation is issued by the State Administration of taxation.

    Refund of domestic equipment for foreign invested enterprises

    And related accounting after donation.

    Processing regulations

    As follows:


    Foreign invested enterprises receive the value-added tax refunded by the tax authorities because of the purchase of domestic equipment.


    (1) if the purchased domestic equipment has not yet been delivered, the cost of the equipment should be reduced, and the account of "bank deposit" should be debited, and the subject of "in construction" should be credited.


    (two) if the purchased domestic equipment has been delivered, it should adjust the original book price and the depreciated depreciation accordingly, debit "bank deposit" subject, credit the "fixed assets" subject, and at the same time, reduce the excess depreciation, borrow the "accumulated depreciation" subject, and credit the "manufacturing cost" and "management expenses" and other subjects.


    If the purchased domestic equipment has been delivered, the value-added tax of the tax authorities across the year should be adjusted accordingly. The original account value and the depreciation of the equipment should be adjusted accordingly, and the account of the "bank deposit" should be debited, and the "fixed assets" subject should be credited. At the same time, the depreciated depreciation should be reduced, and the "accumulated depreciation" subject should be credited to the "prior year profit and loss adjustment" subject.

    If the value-added tax received before the issuance of this provision fails to be dealt with in accordance with these Provisions, it shall be retroactively adjusted according to the accounting treatment method of the present Provisions.

    • Related reading

    What Are The Advantages Of Open Tender For Procurement Of Engineering Equipment?

    asset management
    |
    2010/11/13 16:56:00
    121

    Nuggets Asset Management: The Old Love Of Banks

    asset management
    |
    2010/11/12 18:22:00
    89

    What Is The Business Process Of The Cheques Video Exchange System?

    asset management
    |
    2010/11/11 17:44:00
    222

    What Is Wasting Asset?

    asset management
    |
    2010/11/10 16:29:00
    64

    What Is Depreciation Of Fixed Assets?

    asset management
    |
    2010/11/10 16:25:00
    95
    Read the next article

    Marketing Development In Video Area

    More than half of China's 380 million Internet users still have a long way to go in spite of the fact that there is a long way to go in China's video sharing field, but the number of users in this industry is unmatched by other industries. Although the number of users can not directly represent the profit, in China's Internet industry, it can represent the needs of this industry.

    主站蜘蛛池模板: 欧美日韩亚洲高清不卡一区二区三区| aa级国产女人毛片水真多| 韩国无遮挡吃奶床戏| 最好看的最新中文字幕2018免费视频 | 91大神在线精品视频一区| 男女污污视频在线观看| 嫩草伊人久久精品少妇av| 再灬再灬再灬深一点舒服| 中出五十路免费视频| 精品无码一区二区三区在线| 成年人免费观看| 内射中出无码护士在线| videoshd泰国| 灰色的乐园未增删樱花有翻译 | 国产公开免费人成视频| 久久午夜无码鲁丝片直播午夜精品| 黄网站免费在线观看| 日本免费色视频| 四虎影视永久地址www成人 | 狠狠躁日日躁夜夜躁2022麻豆 | 久久99精品久久久久久噜噜| 色视频色露露永久免费观看 | 青苹果乐园在线影院免费观看完整版| 日本边添边摸边做边爱的网站| 国产午夜精品一区二区三区| 久久久久亚洲av综合波多野结衣| 色天天综合色天天碰| 性色欲网站人妻丰满中文久久不卡| 免费看黄a级毛片| 亚洲明星合成图综合区在线| 99久久综合精品国产| 欧美成人免费香蕉| 国产成年网站v片在线观看| 久久亚洲国产精品五月天 | 欧美五级在线观看视频播放| 国产欧美精品AAAAAA片| 久久伊人五月天| 美女张开腿黄网站免费| 天天干天天射综合网| 亚洲国产成人精品女人久久久| 黑人极品videos精品欧美裸|