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<p>海口初級會計考試培訓，一般考初級職稱的都是用網校。</p><p>復習干貨：初級會計師常見稅費會計處理</p><p>稅費會計處理是初級會計師考試中比較重要的一個考點，需要考查考生處理會計分錄的能力。整理了常見稅費的會計處理分錄。更多小稅種的會計處理方法詳見>>>初級會計考生必知的18種稅費會計處理</p><p>一、個人所得稅</p><p>在中國境內有住所的個人需就其全球收入在中國繳納個人所得稅。</p><p>計算應交時：</p><p>借：應付職工薪酬等科目</p><p>貸：應交稅費——應交個人所得稅</p><p>實際上交時：</p><p>借：應交稅費——應交個人所得稅</p><p>貸：銀行存款</p><p>二、消費稅</p><p>為了正確引導消費方向，國家在普遍征收增值稅的基礎上，選擇部分消費品，再征收一道消費稅。消費稅的征收方法采取從價定率和從量定額兩種方法。</p><p>企業銷售產品時應交納的消費稅，應分別情況迸行處理：</p><p>企業將生產的產品直接對外銷售的，對外銷售產品應交納的消費稅，通過“稅金及附加”科目核算;</p><p>(1)企業按規定計算出應交的消費稅</p><p>借：稅金及附加</p><p>貸：應交稅費——應交消費稅</p><p>(2)企業用應稅消費品用于在建工程、非生產機構、長期投資等其他方面，按規定應交納的消費稅，應計入有關的成本。例如，企業以應稅消費品用于在建工程項目，應交的消費稅計入在建工程成本。</p><p>借：固定資產/在建工程/營業外支出/長期股權投資等科目</p><p>貸：應交稅費——應交消費稅</p><p>(3)企業委托加工應稅消費品，于委托方提貨時，由受托方代扣代繳稅款，受托方借記“應收賬款”“銀行存款”等科目，貸記“應交稅費——應交消費稅”科目。</p><p>借：應收賬款/銀行存款等科目</p><p>貸：應交稅費——應交消費稅</p><p>(4)委托加工應稅消費品收回后，直接用于銷售的，委托方應將代扣代繳的消費稅計入委托加工的應稅消費品成本，借記“委托加工材料”“主營業務成本”“自制半成品”等科目，貸記“應付賬款”“銀行存款”等科目。</p><p>委托加工的應稅消費品收回后用于連續生產應稅消費品，按規定允許抵扣的，委托方應按代扣代繳的消費稅款，借記“應交稅費——應交消費稅”科目，貸記“應付賬款”“銀行存款”科目。</p><p>借：應交稅費——應交消費稅</p><p>貸：應付賬款/銀行存款等科目</p><p>(5)企業進口產品需要繳納消費稅時，應把繳納的消費稅計入該項目消費品的成本，借記“材料采購”等科目，貸記“銀行存款”等科目。</p><p>(6)交納當月應交消費稅的賬務處理</p><p>借：應交稅費——應交消費稅</p><p>貸：銀行存款等</p><p>(7)企業收到返還消費稅，應按實際收到的金額借記“銀行存款”科目，貸記“稅金及附加”科目</p><p>借：銀行存款等</p><p>貸：稅金及附加</p><p>三、增值稅</p><p>增值稅是以商品(含貨物、加工修理修配勞務、服務、無形資產或不動產，以下統稱商品)在流轉過程中產生的增值額作為計稅依據而征收的一種流轉稅。</p><p>(1)一般納稅人增值稅賬務處理</p><p>①原理：增值稅一般納稅企業發生的應稅行為適用一般計稅方法計稅。在這種方法下，采購等業務進項稅額允許抵扣銷項稅額。在購進階段，會計處理時實行價與稅的分離，屬于價款部分，計入購入商品的成本;屬于增值稅稅額部分，按規定計入進項稅額。</p><p>②一般納稅人應當在“應交稅費”科目下設置“應交増值稅”“未交増值稅”“預繳增值稅”“待抵扣進項稅額”等明細科目進行核算。“應交稅費——應交增值稅”明細科目下設置“進項稅額”“銷項稅額抵減”“已交稅金”“轉出未交增值稅”“減免稅款”“銷項稅額”“出口退稅”“進項稅額轉出”“轉出多交增值稅”等專欄。其中，一般納稅企業發生的應稅行為適用簡易計稅方法的，銷售商品時應交納的増值稅額在“簡易計稅”明細科目核算。</p><p>以上就是關于海口初級會計考試培訓的詳細介紹，更多與初級會計職稱培訓有關的內容，請繼續關注數豆子，希望本文對你有所幫助。</p> 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