关于涉税会计处理几个特殊问题的探讨

经济业务中的涉税会计处理 ,10年来不断走向规范和统一。但实际工作中仍有个别业务的处理不尽一致。诸如发生退货或折让时增值税的会计处理 ,收回委托加工应税消费品时委托方对消费税的会计处理 ,接受捐赠资产时对所得税的会计处理等

Discussion on the Tax-involved Handling Accounts of Several Special Problems

Tax-involved handling accounts in the economic business have moved towards the norm and unity steadily within decennial. But the handling with specific business is not agreement in practice, such as the handling accounts of the value-added tax when goods rejected or discounts and allowances, the handling accounts of the consumption tax by entrusting party when taking back the taxable consumption goods of processing deal , and the handling accounts of the income tax when accepting the donated assets, and etc.