四类收入的财税处理差异分析（Analysis of differences in tax treatment of four types of income）.docVIP

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四类收入的财税处理差异分析（Analysis of differences in tax treatment of four types of income）.doc

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四类收入的财税处理差异分析（Analysis of differences in tax treatment of four types of income）

四类收入的财税处理差异分析（Analysis of differences in tax treatment of four types of income） Accounting and tax treatment, instalment sales [cases] in January 1, 2009, the company use of installment sales a large equipment to B company, the contract sales price for 20 million yuan, 5 times a year in December 31st for charge. The large equipment cost is 15 million 600 thousand yuan. In the selling mode, the large-scale equipment sales price of 16 million yuan. Assume a company issued a commodity VAT invoices, VAT indicated for 3 million 400 thousand yuan, and in the day of receipt of the value-added tax 3 million 400 thousand yuan. 1. accounting treatment Sales of goods installment (usually more than 3 years), should be based on the fair value of the receivable (or current price) a confirmation of income. Between the price stipulated in the contract or agreement and its fair value is recognised as unrealized financing income. A company shall confirm the commodity sales income amounted to 16 million yuan, the next 5 years, the present value is equal to the cash payments under the receivables amount, using the interpolation method to calculate the discount rate is 7.93% (omitted). (1) January 1, 2009 sales (unit: million yuan, the same below) Borrow: long-term receivables 2000 (price receivable contract or agreement) Bank deposit 340 Loan: the main business income of 1600 (fair value of the receivable price) Tax payable - payable VAT (output tax) 340 The unrealized financing income 400 Borrow: main business cost 1560 Loan: inventory of goods 1560 (2) December 31, 2009 to receive the payment Borrow: bank deposit 400 Loan: long-term receivables 400 Borrow: unrealized financing income 126.88 Credit: the financial cost of 126.88 Note: the unrealized financing income amortization amount in each period (= every period of long-term receivables beginning balance and unrealized financing income at the beginning of the year) * real interest rates, the unrealized financing income is long-term