应交增值税

一般纳税人资格证书年检需提供的资料有：年检表、应交增值税帐、收入、成本帐等。

The data that yearly check of certificate of average taxpayer qualification requires to offer has : yearly check watch , should hand in debt of account of value added tax , income , cost to wait .

通过对纳税人企业在应交增值税处理过程中可能存在的问题进行了分析、探讨，并提出在审计过程中应采取的对策。

This paper analyzes on and probes into the problems probably existing in the course of the treatment of the value added tax should be paid by the tax payer enterprise , and puts forward some measures should be taken in the course of the auditing .

在交易所买入货物时，按交割结算价，借记“交割货物”、“应交税金应交增值税”科目，贷记“应付保证金卖方会员”科目。

When the exchanges purchases the goods , it should debit the accounts of " delivery of goods " and " taxes payable value added taxes payable " and credit the title of " earnest money payablepayable margin seller member " according to the settlement price for delivery .