| 浅析“两税”对包装物核算的影响 |
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| 引用本文： | 苟聪聪.浅析“两税”对包装物核算的影响[J].达县师范高等专科学校学报,2011(5):142-143. |
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| 作者姓名： | 苟聪聪 |
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| 作者单位： | 四川文理学院数学与财经系,四川达州635000 |
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| 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，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．
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| 关 键 词： | 押金 消费税 增值税 进项税额 |
An Analysis on the Impact of ＂Two Taxes＂ on the Packing Accounting |
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| Institution: | GOU Cong - tong (Mathematics and Finance - Economics Department of Sichuan University of Arts and Science, Dazhou Sichuan 635000, China) |
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| Abstract: | 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. |
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| Keywords: | deposit consumption tax value - addcd tax input VAT |
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