摘要
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,并对烟类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.
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.
出处
《四川文理学院学报》
2011年第5期142-143,共2页
Sichuan University of Arts and Science Journal
关键词
押金
消费税
增值税
进项税额
deposit
consumption tax
value - addcd tax
input VAT
