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论文编号：	8858
作者编号：	2220140390
上传时间：	2016/12/9 11:59:12
中文题目：	Q公司卷烟自营零售业务会计处理方法研究---基于纳税风险考虑
英文题目：	A Study on the Accounting Treatment of the Direct-sale Business of Q Company from the Perspective of Tax Payment Risk
指导老师：	周晓苏
中文关键字：	自营零售店;会计处理方法;移库;纳税风险;视同销售
英文关键字：	Direct-sale Stores; Accounting Treatment; Movement; Tax Risk; Regards with the sale
中文摘要：	随着市场经济的不断发展，传统的烟草商品流通企业为了提高盈利水平、整合企业资源、扩大市场份额、促进税利持续增长，在巩固卷烟批发业务的基础上，纷纷开启了零售终端建设的探索之路。就河北烟草商业系统而言，零售终端建设采用的是非法人自营零售店模式，受制于同一法人主体、同一会计主体、多个税务主体，且存在跨地区移送卷烟用于销售的情况，主业对自营零售店销售卷烟的会计处理一直存在争议。在河北烟草商业系统大力建设自营零售店的背景下，设计出一套会计处理方法，既能满足准则对会计核算的要求又能将纳税风险降至最低显得尤为重要。本文以河北烟草商业系统所属企业Q公司为研究对象，系统阐述了Q公司自营零售店的经营模式及财税制度，并通过分析不同阶段Q公司主业对自营零售店销售卷烟的会计处理方法及相关财税风险，在此基础上从税法出发，通过营销系统数据共享、引入中间过渡科目及模拟核算批发环节，设计出了“视同销售”下主业对自营零售店销售卷烟的会计处理方法，解决了自营卷烟零售业务税法要求与会计核算不匹配的问题。希望本文的解决思路与具体方法能对Q公司及行业其他企业，对别是采用自营零售店模式开展终端建设的中小企业，在会计核算方法设计上有一定的借鉴和参考作用。本文的突出特点有两个方面：一是解决思路的创新性，跳出传统的思维定势，以营销系统数据作为模拟批发环节计缴增值税、消费税的计税基础，并引入中间过渡科目完成“移库”处理下的增值税计量；二是注重实效的操作性，本文的各项分录、图表、数据，均为Q公司的实际业务，在此基础上进行的可行性分析及效果评估更加真实、可靠。本文的宗旨是设计出一套会计处理方法，使得主业对自营零售店销售卷烟，既能满足准则及总公司关于会计核算的要求，又能满足税法的规定将纳税风险降至最低。
英文摘要：	With the development of the marketing economy, in order to improve profitability, integrate enterprise resources, expand market shares as well as promote sustainable growth of tax and profit, traditional commercial tobacco enterprises consolidate the foundation of being the tobacco wholesalers and begin to explore the mode of establishing retail terminals. As far as the commercial system of tobacco in Hebei Province is concerned, a unincorporated direct-sale store mode is applied in the retail terminal, which is enslaved to an identical legal person, a same accounting entity but different subjects of tax administration and in addition, there exists the situation that the tobacco is transferred in different regions for sale. Naturally, the accounting treatment of the direct-sale stores is always controversial. Under the background of Hebei tobacco system establishing the direct-sale stores, it is fairly important to create a package of accounting treatment, which can not only meet the requirement of financial accounting but also lower the tax risk. This thesis uses the Q Company in the Hebei tobacco system as the research subject and systematically describes the operational mode of the direct-sale stores and the fiscal and taxation system. It analyzes the accounting treatments of the direct-sale stores and the related tax risks in different stages. Based on the tax law, the marketing data is shared, the intermediate subject is introduced, the whole sale accounting is simulated and the accounting treatment of the self-sale stores with regards with the sale to the main business is created, which solves the problem of the mismatches of the requirements of the tax law and the financial accounting. It is hoped that the solving ideas and the specific measures can be applied to other companies in other industries. It can be with great referential significance to those middle and small-sized companies, which also have the direct-sale store mode. This thesis have two obvious features: i) it is a creative solving idea, which jumps out of the traditional ideas and is based on the marketing data to simulate the value-added-tax and consumption payment, to introduce the intermediate subject to complete the calculation of value-added-tax; ii) it emphasizes the importance of the timeliness of operation, which means that all the accounting entries, icons and data are all based on the real business of Q Company. The feasibility analysis and effect valuation can be more real and more reliable. The purpose of this thesis is to design an accounting treatment, which can not only meet the accounting requirement of the parent company, but also meet the requirement of the tax low and lower the related tax risk.
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