| 浅议增值税销货退回 |
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| 引用本文： | 曹爱玲. 浅议增值税销货退回[J]. 河南机电高等专科学校学报, 2005, 13(4): 94-95 |
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| 作者姓名： | 曹爱玲 |
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| 作者单位： | 河南省国税局培训中心,河南,郑州,450000 |
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| 摘 要： | 文章介绍了增值税销货退回的政策规定，着重讨论了企业在购销活动中发生销货退回所存在的问题。以及如何从会计核算资料中审查这类问题。
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| 关 键 词： | 增值税 销货退回 审查 |
| 文章编号： | 1008-2093(2005)04-0094-02 |
| 收稿时间： | 2005-03-28 |
| 修稿时间： | 2005-03-28 |
Some Thoughts on Sales Return of VAT |
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| CAO Ai-ling. Some Thoughts on Sales Return of VAT[J]. Journal of Henan Mechanical and Electrical Engineering College, 2005, 13(4): 94-95 |
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| Authors: | CAO Ai-ling |
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| Affiliation: | China Revenue Training Center of Henan Province, Xinxiang 453000, China |
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| Abstract: | The paper introduces the policies of the sales return. It focuses on the existing problem of VAT when the enterprises buy and sell products . Finally the paper puts forward how to examine this kind of question form the accounting calculation material. |
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| Keywords: | VAT sales return examine |
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