基于消费税视域下的会计核算  

Accounting Calculation From the View of Consumption Tax

作　　者：蒋立宝[1] 王琦[2] 

机构地区：[1]黑龙江工程学院国有资产管理处,黑龙江哈尔滨150050 [2]牡丹江大学会计与金融学院,黑龙江牡丹江157000

出　　处：《哈尔滨学院学报》2012年第12期39-41,共3页Journal of Harbin University

摘　　要：消费税是以消费品的流转额作为课税对象的各种税收统称,是企业在日常经营过程中需要缴纳的一个主要税种。纳税人在对外销售应税消费品、委托加工应税消费品、自产自用应税消费品、进口应税消费品等各项业务中都会发生消费税纳税义务。国家对上述业务中的消费税在计税方法和税收征管等方面有不同的规定。文章主要解析了消费税的会计处理方法,以期对消费税的正确核算有所启示。Consumption tax is a general term for all tax type that takes the- business sales as subject of taxation. It is a major taxation for business including selling taxable consumer goods, manufacturing consignment of taxable consumer goods, producing taxable consumer goods for their own use and other business practice. There are various ways of collecting tax and administration to different types of taxation. This paper mainly concerns the methods of accounting cal- culation to provide some information for a better means of calculation.

关 键 词：消费税 应税消费品 会计核算 

分 类 号：F810.42[经济管理—财政学]