阳泉 一般纳税人增值税如何做账务处理
增值税是对销售货物或提供加工、修理修配劳务以及进口货物等应税行为征收的一种流转税。对于一般纳税人来说,增值税的会计处理主要包括以下几个方面:
1.取得增值税专用发票:
在购进货物时,企业需要取得增值税专用发票作为抵扣凭证。在收到发票后,应按照发票上注明的金额和税率计算销项税额,并将其计入当期收入中。同时,还需要将进项税额从当期进项税额中扣除以反映实际发生的增值税支出。
2.缴纳增值税:
根据增值税纳税申报表的要求,企业需要在每月规定的申报期限内向主管税务机关报送增值税纳税申报表,并按规定进行纳税申报。申报时应准确核算当期的销售额、进项税额和应纳税额,并根据相关法规缴纳相应的增值税款。
3.在账簿记录中体现增值税:
增值税属于价外税,即不直接反映在企业的成本费用中进行核算。因此,企业需要在利润表中设置“营业税金及附加”项目,并在其中单独列示增值税的相关数据。同时,还需要将增值税的进项税额和销项税额分别记入资产负债表中的预付账款和应付账款科目。
4.纳税调整与纳税申报:
由于增值税的核算存在一定的不确定性,如销售价格的变化、进项税额的调整等,可能会导致企业实际缴纳的增值税与申报表上的数据不符。为了保证税收征管的准确性和及时性,企业需要进行纳税调整和纳税申报工作。
5.相关税务风险管理:
增值税是我国重要的税种之一,企业在进行经营活动时要关注相关的税务风险问题并采取相应的措施进行防范和管理。例如,合理规划采购流程、加强合同管理、建立健全内部控制制度等措施可以有效降低企业涉税风险。
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0.45 ms | SELECT * FROM `dr_1_fenzhan` WHERE `id` = 1385 |
0.52 ms | SELECT * FROM `dr_1_fenzhan_data_0` WHERE `id` = 1385 |
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8.22 ms | SELECT `dr_1_fenzhan`.*,`dr_1_fenzhan_hits`.`hits`,`dr_1_fenzhan_hits`.`day_hits`,`dr_1_fenzhan_hits`.`week_hits`,`dr_1_fenzhan_hits`.`month_hits`,`dr_1_fenzhan_hits`.`year_hits`,`dr_1_fenzhan_hits`.`day_time`,`dr_1_fenzhan_hits`.`week_time`,`dr_1_fenzhan_hits`.`month_time`,`dr_1_fenzhan_hits`.`year_time` FROM `dr_1_fenzhan` LEFT JOIN `dr_1_fenzhan_hits` ON `dr_1_fenzhan`.`id`=`dr_1_fenzhan_hits`.`id` WHERE `dr_1_fenzhan`.`catid` = 34 AND (`fenzhan`="" or `fenzhan` LIKE "%62%") ORDER BY `dr_1_fenzhan_hits`.`hits` DESC LIMIT 5 |
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title | '{fenzhan} 出版物经营许可证年审' |
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description | '{fenzhan} 出版物经营许可证年审 年审出版物经营许可证的流程和购买房屋时获得政府提供的购房补贴资格的程序相似。以下是大致步骤: 1.准备材料:根据当地政府的要求,准备好相关材料和证明文件,如营业执照副本、税务登记证等。 2.向有关部门提交申请:将所需材料提交给当地的文化主管部门或新闻出版管理部门进行审核。通常需要提供书面申请和相关证明文件的复印件。 3.等待审批结果:主管部门将对提' |
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content | '<p>{fenzhan} 出版物经营许可证年审</p><p> 年审出版物经营许可证的流程和购买房屋时获得政府提供的购房补贴资格的程序相似。以下是大致步骤:</p><p><img src="https://zimeitizhushou.oss-cn-hangzhou.aliyuncs.com/saas/upload/meixiaobang/20240101/49da3ff7-a5f3-4de3-a21d-e4a1e0e03ae8.jpg" img-data="{"format":"jpeg","size":62812,"height":367,"width":650}" style="border-style: none; margin: 0px; padding: 0px; cursor: pointer; box-shadow: rgb(51, 51, 51) 0px 0px 5px; max-width: 100%; color: rgba(0, 0, 0, 0.65); font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "Helvetica Neue", Helvetica, Arial, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol"; font-size: 16px; width: 100%;"><br></p><p> 1.准备材料:根据当地政府的要求,准备好相关材料和证明文件,如营业执照副本、税务登记证等。</p><p><br></p><p> 2.向有关部门提交申请:将所需材料提交给当地的文化主管部门或新闻出版管理部门进行审核。通常需要提供书面申请和相关证明文件的复印件。</p><p><br></p><p> 3.等待审批结果:主管部门将对提交的材料进行审查,并决定是否批准年审。如果审批通过,则可以继续开展出版物经营活动。否则,可能需要重新准备材料或修改某些方面以符合规定。</p><p><br></p><p> 4.年审费用缴纳:在获得审批后,按照当地政府规定的标准向主管部门缴纳相应的年审费用。</p><p><br></p><p> 5.继续运营:在完成年度审查之后,您可以继续进行您的出版物销售和经营活动了。请注意遵守当地政府的有关规定和法律法规的要求以确保合法合规。</p>' |
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urlrule | '/index.php?s=fenzhan&c=show&id=1385&page=[page]' |
fix_html_now_url | '' |
my_web_url | 'http://anhuisheng.58lecaihui.com/index.php?c=show&id=1385' |
get | array ( 'c' => 'show', 'id' => '1385', 's' => 'fenzhan', ) |
App.php | FCPATH/CodeIgniter72/Config/App.php |
Auto.php | FCPATH/App/Module/Config/Auto.php |
Autoload.php | FCPATH/CodeIgniter72/Config/Autoload.php |
Cache.php | FCPATH/CodeIgniter72/Config/Cache.php |
Cache.php | FCPATH/CodeIgniter72/Extend/Cache.php |
Cache.php | FCPATH/Fcms/Library/Cache.php |
Category.php | FCPATH/App/Module/Action/Category.php |
CodeIgniter.php | FCPATH/CodeIgniter72/Extend/CodeIgniter.php |
Constants.php | FCPATH/CodeIgniter72/Config/Constants.php |
Content.php | APPPATH/Models/Content.php |
Content.php | FCPATH/App/Module/Models/Content.php |
Content.php | FCPATH/Fcms/Model/Content.php |
ContentSecurityPolicy.php | FCPATH/CodeIgniter72/Config/ContentSecurityPolicy.php |
Controller.php | FCPATH/CodeIgniter72/Extend/Controller.php |
Database.php | FCPATH/CodeIgniter72/Config/Database.php |
Date.php | FCPATH/Fcms/Field/Date.php |
Editor.php | FCPATH/Fcms/Field/Editor.php |
Exceptions.php | FCPATH/CodeIgniter72/Config/Exceptions.php |
Exceptions.php | FCPATH/CodeIgniter72/Extend/Exceptions.php |
Field.php | FCPATH/Fcms/Library/Field.php |
File.php | FCPATH/Fcms/Field/File.php |
Filters.php | FCPATH/CodeIgniter72/Config/Filters.php |
Helper.php | FCPATH/Fcms/Core/Helper.php |
Hook.php | FCPATH/CodeIgniter72/Extend/Hook.php |
Hooks.php | FCPATH/App/Chtml/Config/Hooks.php |
Hooks.php | FCPATH/App/Module/Config/Hooks.php |
Hooks.php | FCPATH/Fcms/Core/Hooks.php |
Init.php | APPPATH/Config/Init.php |
Init.php | FCPATH/CodeIgniter72/Init.php |
Init.php | FCPATH/Fcms/Init.php |
Input.php | FCPATH/Fcms/Library/Input.php |
Kint.php | FCPATH/CodeIgniter72/Config/Kint.php |
Lang.php | FCPATH/Fcms/Library/Lang.php |
Linkages.php | FCPATH/Fcms/Field/Linkages.php |
Logger.php | FCPATH/CodeIgniter72/Config/Logger.php |
Member.php | FCPATH/Fcms/Model/Member.php |
Model.php | FCPATH/CodeIgniter72/Extend/Model.php |
Model.php | FCPATH/Fcms/Core/Model.php |
Module.php | FCPATH/App/Module/Action/Module.php |
Module.php | FCPATH/App/Module/Extends/Home/Module.php |
Modules.php | FCPATH/CodeIgniter72/Config/Modules.php |
Mwhere.php | APPPATH/Config/Mwhere.php |
Paths.php | FCPATH/CodeIgniter72/Config/Paths.php |
Phpcmf.php | FCPATH/Fcms/Core/Phpcmf.php |
Request.php | FCPATH/CodeIgniter72/Extend/Request.php |
Router.php | FCPATH/Fcms/Library/Router.php |
Routes.php | APPPATH/Config/Routes.php |
Routes.php | FCPATH/CodeIgniter72/Config/Routes.php |
Routes.php | FCPATH/CodeIgniter72/Extend/Routes.php |
Routes.php | FCPATH/Fcms/Config/Routes.php |
Security.php | FCPATH/Fcms/Library/Security.php |
Seo.php | FCPATH/Fcms/Library/Seo.php |
Service.php | FCPATH/Fcms/Core/Service.php |
Services.php | FCPATH/CodeIgniter72/Config/Services.php |
Show.php | APPPATH/Controllers/Show.php |
Text.php | FCPATH/Fcms/Field/Text.php |
Textarea.php | FCPATH/Fcms/Field/Textarea.php |
Toolbar.php | FCPATH/CodeIgniter72/Config/Toolbar.php |
UserAgents.php | FCPATH/CodeIgniter72/Config/UserAgents.php |
Version.php | FCPATH/My/Config/Version.php |
View.php | FCPATH/CodeIgniter72/Config/View.php |
View.php | FCPATH/CodeIgniter72/Extend/View.php |
View.php | FCPATH/Fcms/Core/View.php |
custom.php | /www/wwwroot/www.58lecaihui.com/config/custom.php |
database.php | /www/wwwroot/www.58lecaihui.com/config/database.php |
domain_app.php | /www/wwwroot/www.58lecaihui.com/cache/config/domain_app.php |
domain_client.php | /www/wwwroot/www.58lecaihui.com/cache/config/domain_client.php |
hooks.php | /www/wwwroot/www.58lecaihui.com/config/hooks.php |
index.php | /www/wwwroot/www.58lecaihui.com/fenzhan/pc/index.php |
index.php | /www/wwwroot/www.58lecaihui.com/index.php |
lang.php | /www/wwwroot/www.58lecaihui.com/api/language/zh-cn/lang.php |
site.php | /www/wwwroot/www.58lecaihui.com/cache/config/site.php |
system.php | /www/wwwroot/www.58lecaihui.com/cache/config/system.php |
template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_fz_footer.html.cache.php | /www/wwwroot/www.58lecaihui.com/cache/template/template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_fz_footer.html.cache.php |
template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_fz_header.html.cache.php | /www/wwwroot/www.58lecaihui.com/cache/template/template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_fz_header.html.cache.php |
template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_show.html.cache.php | /www/wwwroot/www.58lecaihui.com/cache/template/template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_show.html.cache.php |
AutoloadConfig.php | SYSTEMPATH/Config/AutoloadConfig.php |
Autoloader.php | SYSTEMPATH/Autoloader/Autoloader.php |
BaseBuilder.php | SYSTEMPATH/Database/BaseBuilder.php |
BaseCollector.php | SYSTEMPATH/Debug/Toolbar/Collectors/BaseCollector.php |
BaseConfig.php | SYSTEMPATH/Config/BaseConfig.php |
BaseConnection.php | SYSTEMPATH/Database/BaseConnection.php |
BaseHandler.php | SYSTEMPATH/Cache/Handlers/BaseHandler.php |
BaseResult.php | SYSTEMPATH/Database/BaseResult.php |
BaseService.php | SYSTEMPATH/Config/BaseService.php |
Builder.php | SYSTEMPATH/Database/MySQLi/Builder.php |
CacheFactory.php | SYSTEMPATH/Cache/CacheFactory.php |
CacheInterface.php | SYSTEMPATH/Cache/CacheInterface.php |
CliRenderer.php | SYSTEMPATH/ThirdParty/Kint/Renderer/CliRenderer.php |
CodeIgniter.php | SYSTEMPATH/CodeIgniter.php |
Common.php | SYSTEMPATH/Common.php |
Config.php | SYSTEMPATH/Config/Config.php |
Config.php | SYSTEMPATH/Database/Config.php |
Connection.php | SYSTEMPATH/Database/MySQLi/Connection.php |
ConnectionInterface.php | SYSTEMPATH/Database/ConnectionInterface.php |
ContentSecurityPolicy.php | SYSTEMPATH/HTTP/ContentSecurityPolicy.php |
Controller.php | SYSTEMPATH/Controller.php |
Database.php | SYSTEMPATH/Database/Database.php |
Database.php | SYSTEMPATH/Debug/Toolbar/Collectors/Database.php |
DebugToolbar.php | SYSTEMPATH/Filters/DebugToolbar.php |
DotEnv.php | SYSTEMPATH/Config/DotEnv.php |
Events.php | SYSTEMPATH/Debug/Toolbar/Collectors/Events.php |
Events.php | SYSTEMPATH/Events/Events.php |
Exceptions.php | SYSTEMPATH/Debug/Exceptions.php |
Factories.php | SYSTEMPATH/Config/Factories.php |
Factory.php | SYSTEMPATH/Config/Factory.php |
FileHandler.php | SYSTEMPATH/Cache/Handlers/FileHandler.php |
FileLocator.php | SYSTEMPATH/Autoloader/FileLocator.php |
Files.php | SYSTEMPATH/Debug/Toolbar/Collectors/Files.php |
FilterInterface.php | SYSTEMPATH/Filters/FilterInterface.php |
Filters.php | SYSTEMPATH/Filters/Filters.php |
Header.php | SYSTEMPATH/HTTP/Header.php |
IncomingRequest.php | SYSTEMPATH/HTTP/IncomingRequest.php |
Kint.php | SYSTEMPATH/ThirdParty/Kint/Kint.php |
Logger.php | SYSTEMPATH/Log/Logger.php |
LoggerInterface.php | SYSTEMPATH/ThirdParty/PSR/Log/LoggerInterface.php |
Logs.php | SYSTEMPATH/Debug/Toolbar/Collectors/Logs.php |
Message.php | SYSTEMPATH/HTTP/Message.php |
MessageInterface.php | SYSTEMPATH/HTTP/MessageInterface.php |
MessageTrait.php | SYSTEMPATH/HTTP/MessageTrait.php |
Modules.php | SYSTEMPATH/Modules/Modules.php |
Query.php | SYSTEMPATH/Database/Query.php |
QueryInterface.php | SYSTEMPATH/Database/QueryInterface.php |
Renderer.php | SYSTEMPATH/ThirdParty/Kint/Renderer/Renderer.php |
RendererInterface.php | SYSTEMPATH/View/RendererInterface.php |
Request.php | SYSTEMPATH/HTTP/Request.php |
RequestInterface.php | SYSTEMPATH/HTTP/RequestInterface.php |
RequestTrait.php | SYSTEMPATH/HTTP/RequestTrait.php |
Response.php | SYSTEMPATH/HTTP/Response.php |
ResponseInterface.php | SYSTEMPATH/HTTP/ResponseInterface.php |
ResponseTrait.php | SYSTEMPATH/API/ResponseTrait.php |
ResponseTrait.php | SYSTEMPATH/HTTP/ResponseTrait.php |
Result.php | SYSTEMPATH/Database/MySQLi/Result.php |
ResultInterface.php | SYSTEMPATH/Database/ResultInterface.php |
RichRenderer.php | SYSTEMPATH/ThirdParty/Kint/Renderer/RichRenderer.php |
RouteCollection.php | SYSTEMPATH/Router/RouteCollection.php |
RouteCollectionInterface.php | SYSTEMPATH/Router/RouteCollectionInterface.php |
Router.php | SYSTEMPATH/Router/Router.php |
RouterInterface.php | SYSTEMPATH/Router/RouterInterface.php |
Routes.php | SYSTEMPATH/Config/Routes.php |
Routes.php | SYSTEMPATH/Debug/Toolbar/Collectors/Routes.php |
Services.php | SYSTEMPATH/Config/Services.php |
TextRenderer.php | SYSTEMPATH/ThirdParty/Kint/Renderer/TextRenderer.php |
Timer.php | SYSTEMPATH/Debug/Timer.php |
Timers.php | SYSTEMPATH/Debug/Toolbar/Collectors/Timers.php |
Toolbar.php | SYSTEMPATH/Debug/Toolbar.php |
URI.php | SYSTEMPATH/HTTP/URI.php |
UserAgent.php | SYSTEMPATH/HTTP/UserAgent.php |
Utils.php | SYSTEMPATH/ThirdParty/Kint/Utils.php |
View.php | SYSTEMPATH/Config/View.php |
View.php | SYSTEMPATH/View/View.php |
Views.php | SYSTEMPATH/Debug/Toolbar/Collectors/Views.php |
init.php | SYSTEMPATH/ThirdParty/Kint/init.php |
init_helpers.php | SYSTEMPATH/ThirdParty/Kint/init_helpers.php |
url_helper.php | SYSTEMPATH/Helpers/url_helper.php |
File: | /www/wwwroot/www.58lecaihui.com/dayrui/App/Fenzhan/Controllers/Show.php |
App: | fenzhan |
Controller: | show |
Method: | index |
URI: | fenzhan/show/index |
URL: | http://anhuisheng.58lecaihui.com/index.php?c=show&id=1385 |
Time | Event Name | Times Called |
---|---|---|
10.86 ms | pre_system | 1 |
0.24 ms | dbquery | 8 |
Action | Datetime | Status | Method | URL | Content-Type | Is AJAX? |
---|---|---|---|---|---|---|
2025-04-14 18:43:23 | 200 | GET | http://ziyang.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
2025-04-14 18:43:22 | 200 | GET | http://anhuisheng.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
2025-04-14 18:43:21 | 200 | GET | http://dongfang.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
2025-04-14 18:43:20 | 200 | GET | http://jiangxisheng.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
2025-04-14 18:43:19 | 200 | GET | http://nantong.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
2025-04-14 18:43:18 | 200 | GET | http://mudanjiang.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
2025-04-14 18:43:17 | 200 | GET | http://zhuzhou.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
2025-04-14 18:43:16 | 200 | GET | http://shandongsheng.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
2025-04-14 18:43:15 | 200 | GET | http://xian.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
2025-04-14 18:43:14 | 200 | GET | http://shiyan.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
2025-04-14 18:43:13 | 200 | GET | http://www.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
2025-04-14 18:43:12 | 200 | GET | http://hexiqu.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
2025-04-14 18:43:11 | 200 | GET | http://xining.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
2025-04-14 18:43:10 | 200 | GET | http://jinchang.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
2025-04-14 18:43:09 | 200 | GET | http://changpingqu520.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
2025-04-14 18:43:08 | 200 | GET | http://zigong.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
2025-04-14 18:43:07 | 200 | GET | http://qionghai.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
2025-04-14 18:43:06 | 200 | GET | http://putian.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
2025-04-14 18:43:05 | 200 | GET | http://yunfu.58lecaihui.com/ | text/html; charset=UTF-8 | No | |
2025-04-14 18:43:04 | 200 | GET | http://chaoyang.58lecaihui.com/ | text/html; charset=UTF-8 | No |
Session doesn't seem to be active.
c | show |
id | 1385 |
s | fenzhan |
User-Agent | Mozilla/5.0 (compatible; SemrushBot/7~bl; +http://www.semrush.com/bot.html) |
Connection | close |
Accept-Encoding | gzip,deflate |
Accept | text/html, application/rss+xml, application/atom+xml, text/xml, text/rss+xml, application/xhtml+xml |
Host | anhuisheng.58lecaihui.com |
User-Agent | Mozilla/5.0 (compatible; SemrushBot/7~bl; +http://www.semrush.com/bot.html) |
Connection | close |
Accept-Encoding | gzip,deflate |
Accept | text/html, application/rss+xml, application/atom+xml, text/xml, text/rss+xml, application/xhtml+xml |
Host | anhuisheng.58lecaihui.com |
CodeIgniter Version: | 4.0.5 |
PHP Version: | 7.4.33 |
PHP SAPI: | fpm-fcgi |
Environment: | development |
Base URL: | http://anhuisheng.58lecaihui.com/ |
Timezone: | PRC |
Locale: | en |
Content Security Policy Enabled: | No |