已纳消费税抵扣的两种处理方法比较

Comparison between Two Methods for Dealing with Consumption Tax Credit

介绍了国家税务总局关于已纳消费税的抵扣规定 ,并对现行会计处理方法进行了讨论 ,分析了由此产生的弊端 ,在此基础上提出了解决问题的思路 ,即设立一个待摊科目 ,用来记录应税消费品已纳税款 。

Regulations on the credit of the consumption tax paid promulgated by the State Taxation Bureau are introduced. Then the current accounting handling method is dealt with. The malpractice concerned is analyzed. Based on the above, the solution to the problem is presented. That is, an entry for amortization is to be set up to record the tax paid by the consumer sector as required. An accounting handling approach is introduced by linking with practice.