| 摘要: |
| 新企业会计准则和税法在融资性分期收款销售业务何时确认收入、是否采用公允价值等问题上存在差异,给纳税人缴纳增值税以及账务处理带来了不便。现有的针对融资性分期收款销售业务处理有四种观点。综合对比其优缺点及现金流,增值税采用分期缴纳并把主营业务收入按未来现金流量的现值入账的方法对纳税人更为有利。 |
| 关键词: 融资性分期收款销售 增值税 公允价值 现金流 |
| DOI： |
| 分类号:F231 |
| 基金项目: |
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| The Difference Analysis of Financing Installment Sales between Financial Accounting and VAT Accounting |
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ZHAO Yongqi1, WANG Wenjing2
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(1.Petrochina Kunlun Gas CO.,LDT, Beijing 100101, China;2.College of Economics and Management, China University of Petroleum, Qingdao Shandong 266580, China)
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| Abstract: |
| The differences between new accounting standards and tax laws in financing installment sales, for example, when to recognize revenue and whether to adopt the fair value, bring inconvenience to the taxpayers to pay VAT (value added tax) and do accounting treatment. After summarizing the existing four views for the treatment of financing installment sales and comparing of their advantages and disadvantages, this paper considers that it is more favorable to taxpayers to pay the VAT in installments and state the main income at the present value of future cash flows. |
| Key words: financing installment sales value added tax fair value cash flow |
