| 销售商品收入与增值税应税销售额的差异分析 |
| |
| 引用本文： | 杜献敏.销售商品收入与增值税应税销售额的差异分析[J].经济问题,2008(4):123-125. |
| |
| 作者姓名： | 杜献敏 |
| |
| 作者单位： | 石家庄邮电职业技术学院,经济系,石家庄,050021 |
| |
| 摘 要： | 从会计准则对企业销售商品收入的界定和税法对增值税应税销售额的界定的差异入手,通过比较几种销售商品方式下会计与税法的不同处理规定,分析销售商品收入与增值税应税销售额的差异.
|
| 关 键 词： | 企业会计准则 税法 收入 销售额 销售商品收入 |
| 文章编号： | 1004-972X(2008)04-0123-03 |
| 修稿时间： | 2008年1月22日 |
Analysis of Sales Incomes and Sales Volume Value Added Tax |
| |
| DU Xian-min.Analysis of Sales Incomes and Sales Volume Value Added Tax[J].On Economic Problems,2008(4):123-125. |
| |
| Authors: | DU Xian-min |
| |
| Institution: | DU Xian-min(Department of Economics Shijiazhuang Postal Vocational College,Shijiazhuang 050021,China) |
| |
| Abstract: | The paper analyzes the difference between the definitions of sales incomes and sales volume value added tax according to accounting standard and tax law,and the author applies different regulations through several sales ways and tax law and analyzes the difference of sales incomes and sales volume value added tax. |
| |
| Keywords: | corporate accounting standard tax law sales volume sales incomes |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
