外购应税消费品已纳税额的会计处理探讨  

On Accounting Treatment about Tax Paid in Purchased Taxable Consumer Goods

作　　者：吕娟[1] 

机构地区：[1]宁波广播电视大学,浙江宁波315016

出　　处：《宁波广播电视大学学报》2012年第2期24-25,113,共3页Journal of Ningbo Radio & TV University

摘　　要：根据消费税的相关规定,外购应税消费品用于生产其他应税消费品时,其所含的消费税可以按照领用数量进行抵扣。实务中,根据会计处理计算出的应纳税额往往与税法上计算的结果不一致。文章尝试对外购应税消费品已纳税额的会计处理进行探讨,以期促进相关账务处理的完善。According to relevant provisions of the consumption tax, when taxable consumer goods arc in the continuous pro-duction ofother taxable consumer goods, the consumption tax contained can be deducted in accordance with the recipients numbcr. In practice, the tax payable calculated under the accounting treatment is often inconsistent with the result of calculation on the tax law. This paper attempts to discuss on the accounting treatment about the amount of tax in purchased taxable consumer goods, so as to perfect the relevant accounting treatment.

关 键 词：外购 应税消费品 会计处理 已纳税额 

分 类 号：F23[经济管理—会计学]