新会计准则实施与 纳税处理技巧
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新会计准则实施与 纳税处理技巧. 中国注册会计师 北京托众管理咨询公司总经理 北京同道兴会计师事务所合伙人 原国际永道会计公司高级顾问 中国企业联合会客座教授 国家会计学院客座教授 世界税收联合会财税研究员 清华大学对外交流中心客座教授 清华紫光客座教授 华夏基石、时代光华高级培训师. 王景江. - PowerPoint PPT PresentationTRANSCRIPT
PowerPoint
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2003
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411780
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8A2001100080017%33%2000970
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2=2970 ×3%=89.1
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, 900 , 5 , 10% 33%
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53152
.
,,,,CPA
1999
2000
2004
2005
16
22
22
1739
“”
“”“”
‘’
4.
1“”
2
4;
5.
2003
2006
2006
1A200
C.
C.
D.
12040160
1 2 3 4 5 6 7 8
20 20 20 20 20 20
15 15 15 15 15 15 15 15
5 5 5 5 5 5 —15 —15
4.
400
80
240
80000
80000
17000
411780
800000
800000
170000
468000
400000
452000
585000
500000
=96—8=88
20022005=96÷5=19.2
2006=96÷5÷12×7=11.2
8A2001100080017%33%2000970
1=2000+970=2970
2=2970 ×3%=89.1
3=2970—89.1=2880.9
4= 2880.9 ×33%=950.7
9
2003
=2000×2%=4045=45—40=55
2004
=2500×2%=5051=51—50=1=5+1=6
2005
102005510000170010%200030000025000
11870
10000
1.
3.
2.
4.
4.
1.
2.
510
5.
200520
200520
150000
1.
6.
200
2.
7001100400
2.
20060120
170
25010250240
500
250240
350
20070140
200124923.7
100124911.9
4.
20003001001600
11905
16001190410
25‰
3.,
29010280
90087030
20062
3.
8
50482
5
4.
2100307070
6100100
7 1001001000100
8 1001000100
10100100
13.2 4033
13.2
33
33
2001
250
13
2000
2001
2002
2003
2004
2005
50000
30000
18000
10800
5400
0
50000
40000
30000
20000
10000
0
0
10000
12000
9200
4600
0
15
15
15
15
15
15
0
1500
1800
1380
690
0
0
1500
300
420
690
690
15420 420 15000
15690 600 15000
15690 600 15000
14
2000
2001
2002
2003
2004
2005
50000
40000
30000
20000
10000
0
50000
30000
18000
10800
5400
0
0
10000
12000
9200
4600
0
15
15
15
20
20
20
0
1500
1800
1840
920
0
0
1500
300
40
920
920
20600 40 20560
20000 920 20920
21080 920 22000
2.
C
20
10
2.
3.
150000
150000
800680120
680
184
800
64
1000
2
20053151AB10003010
2004
3.
100
100
120
120
25
25
30
30
60
60
6
6
3.
1
2
A18221161
600 800
400 600
300 300
700 1100
14001100300
×÷
3 A,2000 11 B B 500 , 100 ( ), 550 , ,A B A 3.1 / A 2000 ( 1 / )
(1)A 180 10 B (A 3 / ):
2A 150 100 B
, 900 , 5 , 10% 33%
A =(900-100)*33%=264 , 33 ,
2 :
(100 ) 20%(30 ) , B , (150*3+100-500)*33%=16.5( ) BA
A550-500/5*33%=3.3
1000008225000
18750
18750
2062
67
2.
200535.1 ×0.5%=0.1755
2A20051125020017200610.51033
250
3.
1.
50%
100
A
4446
3600
— 200
2
237707771582004728
310000300002004429
4.
1.
3.
4.
6.
2.
540
360
700
150
50
PCAOB
3
53152