CAJ | 학술논문

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浅析“两税”对包装物核算的影响
천석“량세”대포장물핵산적영향
An Analysis on the Impact of ＂Two Taxes＂ on the Packing Accounting

万方数据

四川文理学院学报四川文理學院學報 사천문이학원학보
SICHUAN UNIVERSITY OF ARTS AND SCIENCE JOURNAL
2011年 5期 142-143 ,共2页

苟聪聪茍聰聰

구총총

押金%消费税%增值税%进项税额押金%消費稅%增值稅%進項稅額
압금%소비세%증치세%진항세액
deposit%consumption tax%value - addcd tax%input VAT

在新的会计准则和制度下，探析将会计制度和税法规定协调一致，井对烟央包装物核算方法作了具体分析，得出了烟丝及卷烟包装物缴纳的消费税和增值税的账务处理．
재신적회계준칙화제도하，탐석장회계제도화세법규정협조일치，정대연앙포장물핵산방법작료구체분석，득출료연사급권연포장물격납적소비세화증치세적장무처리．
According to the new accounts standards and system, the coordination between accounts system and tax is analyzed. The case analysis on such packages as tobacco shows the Accounting Treatment on consumption tax and value - added tax of tobacco and cigarettes.