其他货币资金二级科目

其他货币资金二级科目 银行汇票存款，银行本票，信用卡存款，信用证保证金存款，外埠存款 交易性金融资产二级科目 成本，公允价值变动 应收(付)票据二级科目 银行承兑汇票，商业承兑汇票(<6个月) 资产减值损失二级科目 计提坏帐准备，计提存货跌价准备，(这两可转回) 低值易耗品二级科目 在用，在库，摊销 长期股权投资二级科目(权益法) 成本，损益调整，其他权益变动 其他应收款二级科目 1.各种赔款、罚款; 2.出租包装物租金; 3.向职工收取的各种垫付款项; 4.备用金(向企业各职能科室、车间等拨出的备用金); 5.存出保证金，如租入包装物支付的押金; 6.预付账款转入; 7.其他各种应收、暂付款项。 应交税费的二级科目 增值税、消费税、营业税、所得税、资源税、土地增值税、城市维护建设税、房产税、土地使用税、车船使用税、教育费附加、矿产资源补偿费等。 (一)应交增值税 应交增值税还应分别“进项税额”、“销项税额”、“出口退税”、“进项税额转出”、“已交税金”等设置专栏进行明细核算。 (二)应交消费税、营业税、资源税和城市维护建设税 借记“营业税金及附加”等科目，贷记本科目 engineering construction and acceptance specification for 5 GB50275-98 compressor, fan and pump installation engineering construction and acceptance specification for lifting 6 HG20201-2000 construction installation engineering construction standard 7, HG ... Pressure gauges, using an installed spark arrestor for acetylene cylinders, illegal carrying, using gas cylinders, each operator fined 20 Yuan. Gas bottle without the hot sun exposure measures, responsibilities of team a fine of 50 Yuan. (7) at height and the opening and provisional protective measures have been taken, the responsible unit fined 200 Yuan, construction person in charge a fine of 50 Yuan. (8) no permit to work and the job in accordance with the provisions, on the job unit fined 300 yuan, the unit will charge a fine of 100 Yuan. 7.5.3 accident penalties (1) injuries fatalities directly punished 1~2 million. Direct responsibility for the accident and have the corresponding responsibility of leadership, such as concerning administrative sanctions, should be brought to the company or the relevant Department. (2) personal injury accident occurred, the direct punishment 0.5-10,000 yuan, responsible for the direct responsibility for the accident and the responsibility of leadership, such as concerning administrative sanctions should be dealt with by the personnel Department of the company. (3) personal injury accident occurs, the direct punishment 500-1000, who is directly responsible for the accident responsibility, give notice of criticism and 50-100 economic sanctions against them. (4) to conceal the accident, reported without undue delay or false, to inform the (三)应交所得税 借记“所得税费用”等科目，贷记本科目 (四)应交土地增值税 借记“固定资产清理”科目，贷记本科目 (五)应交房产税、土地使用税和车船使用税 借记“管理费用”科目，贷记本科目 (六)应交个人所得税 借记“应付职工薪酬”科目，贷记本科目 (七)应交的教育费附加、矿产资源补偿费 借记“营业税金及附加”、“其他业务支出”、“管理费用”等科目，贷记本科目 应付职工薪酬二级科目 本科目可按“工资”、“职工福利”、“社会保险费”、“住房公积金”、“工会经费”、“职工教育经费”、“非货币性福利”、“辞退福利”、“股份支付”等进行明细核算。 企业发生应付职工薪酬的主要账务处理 1 生产部门人员的职工薪酬，借记“生产成本”、“制造费用”、“劳务成本”等科目，贷记本科目。应由在建工程、研发支出负担的职工薪酬，借记“在建工程”、“研发支出”等科目，贷记本科目。管理部门人员、销售人员的职工薪酬，借记“管理费用”或“销售费用”科目，贷记本科目。 2 企业以其自产产品发放给职工作为职工薪酬的，借记“管理费用”、“生产成本”、“制造费用”等科目，贷记本科目。 无偿向职工提供住房等固定资产使用的，按应计提的折旧额，借记“管理费用”、“生产成本”、“制造费用”等科目，贷记本科目;同时，借记本科目，贷记“累计折旧”科目。 租赁住房等资产供职工无偿使用的，按每期应支付的租金，借记“管理费用”、“生产成本”、“制造费用”等科目，贷记本科目。 3 因解除与职工的劳动关系给予的补偿，借记“管理费用”科目，贷记本科目。 4 企业以现金与职工结算的股份支付，在等待期内每个资产负债日，按当期应确认的成本费用金额，借记“管理费用”、“生产成本”、“制造费用”等科目，贷记本科目。在可行权日之后，以现金结算的股份支付当期公允价值的变动金额，借记或贷记“公允价值变动损益”科目，贷记或借记本科目。企业(外商)按规定从净利润中提取的职工奖励及福利基金，借记“利润分配——提取的职工奖励及福利基金”科目，贷记本科目。 engineering construction and acceptance specification for 5 GB50275-98 compressor, fan and pump installation engineering construction and acceptance specification for lifting 6 HG20201-2000 construction installation engineering construction standard 7, HG ... Pressure gauges, using an installed spark arrestor for acetylene cylinders, illegal carrying, using gas cylinders, each operator fined 20 Yuan. Gas bottle without the hot sun exposure measures, responsibilities of team a fine of 50 Yuan. (7) at height and the opening and provisional protective measures have been taken, the responsible unit fined 200 Yuan, construction person in charge a fine of 50 Yuan. (8) no permit to work and the job in accordance with the provisions, on the job unit fined 300 yuan, the unit will charge a fine of 100 Yuan. 7.5.3 accident penalties (1) injuries fatalities directly punished 1~2 million. Direct responsibility for the accident and have the corresponding responsibility of leadership, such as concerning administrative sanctions, should be brought to the company or the relevant Department. (2) personal injury accident occurred, the direct punishment 0.5-10,000 yuan, responsible for the direct responsibility for the accident and the responsibility of leadership, such as concerning administrative sanctions should be dealt with by the personnel Department of the company. (3) personal injury accident occurs, the direct punishment 500-1000, who is directly responsible for the accident responsibility, give notice of criticism and 50-100 economic sanctions against them. (4) to conceal the accident, reported without undue delay or false, to inform the 企业发放职工薪酬的主要账务处理 1 向职工支付工资、奖金、津贴、福利费等，从应付职工薪酬中扣还的各种款项(代垫的家属药费、个人所得税等)等，借记本科目，贷记“银行存款”、“库存现金”、“其他应收款”、“应交税费——应交个人所得税”等科目。 2 支付工会经费和职工教育经费用于工会活动和职工培训，借记本科目，贷记“银行存款”等科目。 3 按照国家有关规定缴纳社会保险费和住房公积金，借记本科目，贷记“银行存款”科目 4 企业以其自产产品发放给职工的，借记本科目，贷记“主营业务收入”科目;同时，还应结转产成品的成本。涉及增值税销项税额的，还应进行相应的处理。 支付租赁住房等资产供职工无偿使用所发生的租金，借记本科目，贷记“银行存款”等科目。 5 企业以现金与职工结算的股份支付，在行权日，借记本科目，贷记“银行存款”、“库存现金”等科目。 6 企业因解除与职工的劳动关系给予职工的补偿，借记本科目，贷记“银行存款”、“库存现金”等科目。 其他应付款二级科目 经营租入固定资产(包装物)租金，存入保证金 长期借款，应付债捐二级科目 本金，利息调整，应计利息，面值 利润分配二级科目 1.提取法定盈余公积 2 提取任意盈余公积 3.提取法定公益金 4.应付普通股股利 5转作资本(或股本)的普通股股利 6.未分配利润 7盈余公积补亏 盈余公积二级科目 .1法定盈余公积 2.任意盈余公积 3.法定公益金 资本公积二级科目 engineering construction and acceptance specification for 5 GB50275-98 compressor, fan and pump installation engineering construction and acceptance specification for lifting 6 HG20201-2000 construction installation engineering construction standard 7, HG ... Pressure gauges, using an installed spark arrestor for acetylene cylinders, illegal carrying, using gas cylinders, each operator fined 20 Yuan. Gas bottle without the hot sun exposure measures, responsibilities of team a fine of 50 Yuan. (7) at height and the opening and provisional protective measures have been taken, the responsible unit fined 200 Yuan, construction person in charge a fine of 50 Yuan. (8) no permit to work and the job in accordance with the provisions, on the job unit fined 300 yuan, the unit will charge a fine of 100 Yuan. 7.5.3 accident penalties (1) injuries fatalities directly punished 1~2 million. Direct responsibility for the accident and have the corresponding responsibility of leadership, such as concerning administrative sanctions, should be brought to the company or the relevant Department. (2) personal injury accident occurred, the direct punishment 0.5-10,000 yuan, responsible for the direct responsibility for the accident and the responsibility of leadership, such as concerning administrative sanctions should be dealt with by the personnel Department of the company. (3) personal injury accident occurs, the direct punishment 500-1000, who is directly responsible for the accident responsibility, give notice of criticism and 50-100 economic sanctions against them. (4) to conceal the accident, reported without undue delay or false, to inform the 股本溢价，其他资本公积 管理费用二级科目设置 1.管理费用——工资——基本工资 2.管理费用——职工福利费——福利费 ——加班 费 ——医疗补助 ——临时工工资 3.管理费用——折旧费 4.管理费用——修理费 5.管理费用——中介费/代理费 6.管理费用——办公费——书报费 7.管理费用——物料消 耗 ——印刷费 8.管理费用——低值易耗品摊 销 ——日常办公用品费 9.管理费用——无形资产摊 销 ——消耗用品费 10.管理费用——开办费摊 销 ——年检/审计费 11.管理费用——租赁 费 ——其他 12.管理费用——运输费 13.管理费用——邮电费——快递费 14.管理费用——电话费——固定电话费 ——上网 费 ——手机费 15.管理费用——坏账准备 16.管理费用——存货跌价准备 17.管理费用——研究开发费——工资 /加班费/办公费 /教育培训费 engineering construction and acceptance specification for 5 GB50275-98 compressor, fan and pump installation engineering construction and acceptance specification for lifting 6 HG20201-2000 construction installation engineering construction standard 7, HG ... Pressure gauges, using an installed spark arrestor for acetylene cylinders, illegal carrying, using gas cylinders, each operator fined 20 Yuan. Gas bottle without the hot sun exposure measures, responsibilities of team a fine of 50 Yuan. (7) at height and the opening and provisional protective measures have been taken, the responsible unit fined 200 Yuan, construction person in charge a fine of 50 Yuan. (8) no permit to work and the job in accordance with the provisions, on the job unit fined 300 yuan, the unit will charge a fine of 100 Yuan. 7.5.3 accident penalties (1) injuries fatalities directly punished 1~2 million. Direct responsibility for the accident and have the corresponding responsibility of leadership, such as concerning administrative sanctions, should be brought to the company or the relevant Department. (2) personal injury accident occurred, the direct punishment 0.5-10,000 yuan, responsible for the direct responsibility for the accident and the responsibility of leadership, such as concerning administrative sanctions should be dealt with by the personnel Department of the company. (3) personal injury accident occurs, the direct punishment 500-1000, who is directly responsible for the accident responsibility, give notice of criticism and 50-100 economic sanctions against them. (4) to conceal the accident, reported without undue delay or false, to inform the —— /修理费 /招待费/活动经费 /市内交通费 /差旅费 /其他 18.管理费用——技术转让费 19.管理费用——技术研究开发费 20.管理费用——技术提成 21.管理费用——待业保险费 22.管理费用——劳动保险费 23.管理费用——工会经费 24.管理费用——住房公积金 25.管理费用——会议费 26.管理费用——职工教育经费 27.管理费用——劳动保护费 28.管理费用——董事会费——活动经费/——会议费/ ——差旅费 —培训费——讲师费 /——资料费 / ——餐29.管理费用— 费 /——其他 30.管理费用——咨询费 ——国外 / ——培训差旅31.管理费用——差旅费——国内 / 费 /——市内交通费 32.管理费用——税金 ——印花税 /——车船使用税/——房产税/——土地使用税 33.管理费用——水电费 34.管理费用——保险费 35.管理费用——招待费——招待费 / ——活动经费 36.管理费用——车辆费——油费/——养路费/ ——租车费 /——修理费/——车辆维护用品费 /——车辆租 /——其他 37.管理费用——其他——签证费/——展位/摊位费/——清洁费/——保安费/——其他 财务费用二级科目 engineering construction and acceptance specification for 5 GB50275-98 compressor, fan and pump installation engineering construction and acceptance specification for lifting 6 HG20201-2000 construction installation engineering construction standard 7, HG ... Pressure gauges, using an installed spark arrestor for acetylene cylinders, illegal carrying, using gas cylinders, each operator fined 20 Yuan. Gas bottle without the hot sun exposure measures, responsibilities of team a fine of 50 Yuan. (7) at height and the opening and provisional protective measures have been taken, the responsible unit fined 200 Yuan, construction person in charge a fine of 50 Yuan. (8) no permit to work and the job in accordance with the provisions, on the job unit fined 300 yuan, the unit will charge a fine of 100 Yuan. 7.5.3 accident penalties (1) injuries fatalities directly punished 1~2 million. Direct responsibility for the accident and have the corresponding responsibility of leadership, such as concerning administrative sanctions, should be brought to the company or the relevant Department. (2) personal injury accident occurred, the direct punishment 0.5-10,000 yuan, responsible for the direct responsibility for the accident and the responsibility of leadership, such as concerning administrative sanctions should be dealt with by the personnel Department of the company. (3) personal injury accident occurs, the direct punishment 500-1000, who is directly responsible for the accident responsibility, give notice of criticism and 50-100 economic sanctions against them. (4) to conceal the accident, reported without undue delay or false, to inform the 利息收入、利息支出、汇兑收益、汇兑损失、手续费，现金折扣 销售费用二级科目 运输费、装卸费、包装费、保险费、展览费、广告费、工资、福利费、业务费等。 其他业务成本科目 销售材料成本，出租固定资产(无形资产)折旧/摊销，出租包装物成本/摊销 研发支出二级科目 费用化支出，资本化支出 营业外支出二级科目 1、 固定资产盘亏; 2、处置固定资产净损失; 3、出售无形资产损失; 4、债务重组损失; 5、计提的固定资产减值准备; 6、计提的无形资产减值准备; 7、计提的在建工程减值准备; 8、罚款支出; 9、捐赠支出; 10、非常损失; 11、赔偿金; 12、违约金等。 营业外收入二级科目 处置资产利得，盘盈利得，捐赠利得，无法支付的应收 制造费用二级科目 工资，折旧费，修理费，办公费，抵制易耗品摊销，租赁费，运输费，保险费，差旅费，职工福利费，水电费，职工教育经费，工会经费，劳动保护费，外部加工费，制图费，其他 生产成本二级科目 生产各种产品(包括产成品、自制半成品等)、自制材料、自制工具、自制设备 按照基本生产成本和辅助生产成本进行明细核算，核算对象(如产品的品种、类别、定单、批别、生产阶段等)。 生产成本科目设二级科目-A产品和B产品 下设三级科目，分别是直接材料，直接人工，制造费用 engineering construction and acceptance specification for 5 GB50275-98 compressor, fan and pump installation engineering construction and acceptance specification for lifting 6 HG20201-2000 construction installation engineering construction standard 7, HG ... Pressure gauges, using an installed spark arrestor for acetylene cylinders, illegal carrying, using gas cylinders, each operator fined 20 Yuan. Gas bottle without the hot sun exposure measures, responsibilities of team a fine of 50 Yuan. (7) at height and the opening and provisional protective measures have been taken, the responsible unit fined 200 Yuan, construction person in charge a fine of 50 Yuan. (8) no permit to work and the job in accordance with the provisions, on the job unit fined 300 yuan, the unit will charge a fine of 100 Yuan. 7.5.3 accident penalties (1) injuries fatalities directly punished 1~2 million. Direct responsibility for the accident and have the corresponding responsibility of leadership, such as concerning administrative sanctions, should be brought to the company or the relevant Department. (2) personal injury accident occurred, the direct punishment 0.5-10,000 yuan, responsible for the direct responsibility for the accident and the responsibility of leadership, such as concerning administrative sanctions should be dealt with by the personnel Department of the company. (3) personal injury accident occurs, the direct punishment 500-1000, who is directly responsible for the accident responsibility, give notice of criticism and 50-100 economic sanctions against them. (4) to conceal the accident, reported without undue delay or false, to inform the 一般纳税人交增值税有商业或工业) 一、地税 1、E税通(交个人所得税/社保) 2、网报每月15号前网上交(交附加) 3、 报税期(10月1-15号) ?、抄税-税控机内-10月佛山1-12号前(南海1-7号前，顺德1- 15 )，抄税是把税控机内已开出的发票读入到IC卡里, ?报税--易税门户/也叫龙山税友:把已抄入IC卡里的已开出发票信息从网上发送给税所 ?10月1-15导入销售发票进电子申报的“销项发票管理”， (把税控机内的发票引入电子申报内) ?“纳税申报”把电子申报里的报表上传国税网(南海佛山一样) ?网上缴税 第三步做纳税申报,并把报表上传国税网并按网上缴税 ?清卡(抄卡后可以开票 ,网上申报后交完税才能清卡，清卡后可以买发票) ?电子数据采集(就是把电子申报内的财务报表上传国税网) ?“完税”下月开始录入发票认证前要到“电子申报”里按“完税.” ?可以开始认证下月的发票 4、企业所得税度报 5、企业所得税年报-年报-汇算清缴(次年的5月31号前交)前台申报 第一个问关于增傎税专用发票的通知 现有些企业先让你开出增傎税专用发票，要求你复印这张发票，并传真给他。他说你这样做，才让他确信你真的开出了发票给他，他才填银行汇款单打款给你。 请不要相信，如发传真给他时，最好在密码区内的相关数字涂黑了，让他不能拿着这复印件在网上先进行认证了，使你企业收不到款，并让他得以认证进行抵扣了，现时已好多学员这样向我咨询这种事项。 第二个问题避股东分红交分红税20% 如是查帐征收，可以申请转为核定，然后核定是按开出发票额来交税的，不理会利润是多与少的。那样，如你企业01年开业的，打算是07年结业(这七年外帐利润如是7万)，那么在04年期间你就需把利润调为约2万(那如何调呢，就是多拿点费用回来充数，就可以把外帐利润调低了)，那2万*20%=4000，才交4000元的税. 一、企业税负控制原理 由于增值税采用的计算方法是进项税额可以抵扣销项税额，因此，进项税额作为可抵扣的部分，对于纳税人实际纳税的多少产生了举足轻重的作用。税法仅仅规定了部分用不可以抵扣的项目，比如用于非应税项目、免税项目或用于集体福利、个人消费等，但这是不够的。如果每个企业都是以足够全部抵掉销项税额的进项税额来进行抵扣，我们可以想像一下，那时，代表国家行政执法的税务局将收不到任何来自增值方面的税收。 假如企业购进材料或接受劳务等取得了100%的进项税额，税务局也不会让企业100%的全部抵扣掉，他们内部有一个相对于每个行业的税负率标准，这个标准在本行业中的每个企业都应该执行。这个标准就是所谓的税负率。所以，税负率事实上来源于税务对企业可抵扣税额的控制。 engineering construction and acceptance specification for 5 GB50275-98 compressor, fan and pump installation engineering construction and acceptance specification for lifting 6 HG20201-2000 construction installation engineering construction standard 7, HG ... Pressure gauges, using an installed spark arrestor for acetylene cylinders, illegal carrying, using gas cylinders, each operator fined 20 Yuan. Gas bottle without the hot sun exposure measures, responsibilities of team a fine of 50 Yuan. (7) at height and the opening and provisional protective measures have been taken, the responsible unit fined 200 Yuan, construction person in charge a fine of 50 Yuan. (8) no permit to work and the job in accordance with the provisions, on the job unit fined 300 yuan, the unit will charge a fine of 100 Yuan. 7.5.3 accident penalties (1) injuries fatalities directly punished 1~2 million. Direct responsibility for the accident and have the corresponding responsibility of leadership, such as concerning administrative sanctions, should be brought to the company or the relevant Department. (2) personal injury accident occurred, the direct punishment 0.5-10,000 yuan, responsible for the direct responsibility for the accident and the responsibility of leadership, such as concerning administrative sanctions should be dealt with by the personnel Department of the company. (3) personal injury accident occurs, the direct punishment 500-1000, who is directly responsible for the accident responsibility, give notice of criticism and 50-100 economic sanctions against them. (4) to conceal the accident, reported without undue delay or false, to inform the 税负(税收负担)指的是企业每销售100元应该缴纳的税收的合计。税负率(即:税收负担率)则指的是企业应交的税收与销售收入之间的比率关系，广义的税负率是指企业所有缴纳的税收与销售收入之间的比率关系，而一般所说的税负率则单指增值税与销售收入之间的比率关系。 由于增值税的销项税额可以购进材料所取得的进项税额来抵扣的。所以，准确地计算取得的进项税额，可以让我们最大限度的提高抵扣比率，减少企业负担。 一、增值税应纳税额的计算: 不含税销售收入=含税销售收入?(1+税率) 销项税额=不含税销售收入*税率 增值税应纳税额=销项税额-进项税额 二、增值税税率的计算: 增值税税负率是应纳税额与销售收入之间的比率关系，其用公式表达为: 增值税税负率=增值税应纳税额?不含税销售收入*100% 上面的公式可以演变为: 增值税税负率=(销项税额-进项税额)?不含税销售收入*100% 三、税负控制: 我们已经知道，税负率是税务局给我们的一个比率，它是已知的;在日常的工作中，销售收入和销项税额也是已知的。因此，增值税税负的控制，事实上就是控制取得进项税额发票的多少，或者你虽然取得了很多的发票，但是只可以抵扣多少。 现以“服装”为例，征税税率为17%，税负率为3.4%。来计算并控制进项的取得情况。 (1)计算购进取得的进项金额占销售的比例: 应缴纳的税额占征税率的比率为:3.4%?17%=20%。也就是说，企业每销售100元，应该有20元要全额征税。 (2)计算可以抵扣的进项税额占征税率的比率为:(17%-3.4%)?17%=80%(即100%-20%)。也就是说，企业每销售100元，可抵扣80元的购进原材料或接受劳务的金额。 因此，企业应当以销售收入的80%取得进项发票，并参与抵扣。其他企业不同的税负也可以根据以上的算法计算出应取得的进项税额。 2、多取得的进项如何处理, 由于取得防伪开票系统可以在90天内参与抵扣，因此多取得的进项税额可以先不参与抵扣，而在不超过90天的时间内参与抵扣。将这部份未抵扣的进项税额计入“待摊费用—待抵扣进项税额”。 当月账务处理为: 借:库存商品 待摊费用—待抵扣进项税额 贷:银行存款 下月抵扣时账务处理为: 借:应交税金—应交增值税(进项税额) 贷:待摊费用—待抵扣进项税额。 二、税负与开票加点的案例 案例一: 有很多做工业或商业企业账的朋友发生过这样的情况，销售时，开始报的价是不含税的，后来收款了，对方要求提供发票，要求开增值税票，但是对方不原意承担17点的税，只能在开始报的不含税价上面加点，但要加几个点才滑算，企业才不亏呢,下面分析一下这个问题～.首先说明一下，因为开始报的价只是口头形式报的，最后签是以开始报的价加上后engineering construction and acceptance specification for 5 GB50275-98 compressor, fan and pump installation engineering construction and acceptance specification for lifting 6 HG20201-2000 construction installation engineering construction standard 7, HG ... Pressure gauges, using an installed spark arrestor for acetylene cylinders, illegal carrying, using gas cylinders, each operator fined 20 Yuan. Gas bottle without the hot sun exposure measures, responsibilities of team a fine of 50 Yuan. (7) at height and the opening and provisional protective measures have been taken, the responsible unit fined 200 Yuan, construction person in charge a fine of 50 Yuan. (8) no permit to work and the job in accordance with the provisions, on the job unit fined 300 yuan, the unit will charge a fine of 100 Yuan. 7.5.3 accident penalties (1) injuries fatalities directly punished 1~2 million. Direct responsibility for the accident and have the corresponding responsibility of leadership, such as concerning administrative sanctions, should be brought to the company or the relevant Department. (2) personal injury accident occurred, the direct punishment 0.5-10,000 yuan, responsible for the direct responsibility for the accident and the responsibility of leadership, such as concerning administrative sanctions should be dealt with by the personnel Department of the company. (3) personal injury accident occurs, the direct punishment 500-1000, who is directly responsible for the accident responsibility, give notice of criticism and 50-100 economic sanctions against them. (4) to conceal the accident, reported without undue delay or false, to inform the 面加的税金组成了产品的含税价。而产品的售价是以签定合同的价格为准的。但是不开票、不申报收入是违法的，是偷税漏税的行为。 现在我来举例说明:假如某企业全年的增值税的累计税负为4点，这里只说一般的企业。现销售A产品不含税价为10元/PCS，购进商品时开17点的票在不含税价基础上加收6点税金。那么求销售出去时，开17点的税票，收取几个点税金企业才不亏。(这里的税率为一般纳税人17点的税) 解: 那么要想企业不亏税金，需要收客户的税点应在4点以上，考虑到销售产品会引起其他税费的增加，调整为4+2企业所得税+0.48附加税=6.48，那么企业收取税点应在6.48以上，这里说一下为什么有的收4个点就行了，可能是只考虑到企业的税负，没有考虑到其为购进商品时企业所支付的税金。(要么其报价中的商品是按含税金额算的)。为什么有的只收2个点呢，这多半是贸易公司，其税负低，往往其进项大于销售项，还有其中有出口的，因为出口是免税的。所以造成进项多，而其中一部分是不能退税的，所以把这部分用销售冲销。 开票加税点不同，是对方的业务不同决定的，税点低的一般是销售收款大部分是现金，对方不要票，这样进项大，但是不能老不缴税，这样税点少些，可以用少税点开的发票抵实际销售收入，既少缴税，又有新钱入帐。虽然税点不同，但如果是一般纳税人，取得专用发票的，就可以抵扣17%的税。 案例二: 有个关于增值税开票加点的问题要确认一下: 000元(不含税)，后收款时要求开我司跟甲公司发生业务联系，我司向甲公司供货额为10 具增值税发票，我司要求是开票加8点，即收回税点800元，那么我司开给甲公司的税票上金额应该是多少(含税金额应该为多少), 原则:不含税金额和加几个点的税额，这是在和购货方商谈交易价格，至于应怎样开增值税专用发票，我觉得应该是收多少元的款开多少元票，含税金额应该为实际收款金额。 1、因为对方一开始不要票，所以是10000元，以后又想要专票了，就让对方给你补了800元的税款，至于800元，如果是现金形式，可以不用上帐(不做外帐)。收款开票时: 借:现金10000 贷:主营业务收入8547.11 应交税金-增值税-销项税1452.99 2、如果走的是银行存款，则需要上帐(做外帐意思)， 借:银行存款10800 贷:主营业务收入9230.77 应交税金-增值税-销项税1569.23 3、如果已经挂账，计入往来，涉及调整账目的应及时处理。 engineering construction and acceptance specification for 5 GB50275-98 compressor, fan and pump installation engineering construction and acceptance specification for lifting 6 HG20201-2000 construction installation engineering construction standard 7, HG ... Pressure gauges, using an installed spark arrestor for acetylene cylinders, illegal carrying, using gas cylinders, each operator fined 20 Yuan. Gas bottle without the hot sun exposure measures, responsibilities of team a fine of 50 Yuan. (7) at height and the opening and provisional protective measures have been taken, the responsible unit fined 200 Yuan, construction person in charge a fine of 50 Yuan. (8) no permit to work and the job in accordance with the provisions, on the job unit fined 300 yuan, the unit will charge a fine of 100 Yuan. 7.5.3 accident penalties (1) injuries fatalities directly punished 1~2 million. Direct responsibility for the accident and have the corresponding responsibility of leadership, such as concerning administrative sanctions, should be brought to the company or the relevant Department. (2) personal injury accident occurred, the direct punishment 0.5-10,000 yuan, responsible for the direct responsibility for the accident and the responsibility of leadership, such as concerning administrative sanctions should be dealt with by the personnel Department of the company. (3) personal injury accident occurs, the direct punishment 500-1000, who is directly responsible for the accident responsibility, give notice of criticism and 50-100 economic sanctions against them. (4) to conceal the accident, reported without undue delay or false, to inform the