超市一般納稅人賬務(wù)處理數(shù)據(jù)要點(diǎn)

1、賬務(wù)處理要點(diǎn)：1、 稅負(fù)率1%,每月15號(hào)前做好進(jìn)銷平衡并在月末前三天內(nèi)完成所有發(fā)票的認(rèn)證。2、 收入結(jié)構(gòu)：專票、普票、不開(kāi)票；里面再區(qū)分：A、免稅收入：計(jì)生用品、農(nóng)業(yè)生產(chǎn)資料類。B、13%農(nóng)產(chǎn)品銷售 C、17%銷售 以及消費(fèi)稅下的煙酒化妝品和黃金珠寶（義烏的超市消費(fèi)稅的都沒(méi)做，不用做）項(xiàng)目納稅申報(bào)表（超市）計(jì)劃數(shù)據(jù)本月本年固定資產(chǎn)入賬價(jià)值，庫(kù)存商品入賬金額，系統(tǒng)中免稅銷售的計(jì)生用品、農(nóng)業(yè)生產(chǎn)資料；13%農(nóng)產(chǎn)品的系統(tǒng)資料，17的工業(yè)品食品資料。（特別注意化妝品、煙酒、黃金珠寶等征收消費(fèi)稅的資料盡量避免）銷售收入13988320.24107296885.06其中：免稅收入896758850.50

2、銷項(xiàng)稅額2290925.4817635478.42進(jìn)項(xiàng)稅額2725443.5716214936.30進(jìn)項(xiàng)稅額轉(zhuǎn)出286462.06413555.36應(yīng)抵扣2438981.51-實(shí)際抵扣2290925.4816082553.99應(yīng)納稅額合計(jì)-1552924.43期初未繳320922.12641844.24本期已繳稅額320922.121552924.43本期繳納上期320922.121552924.43未開(kāi)票銷售比重稅率17%的銷售占比72%2005年行業(yè)數(shù)據(jù)稅率13%的銷售占比16%稅率17%的銷售占比30-39%稅率13%的銷售占比25%-36%開(kāi)票銷售比重稅率17%的銷售占12.2%免稅的

3、為萬(wàn)分之七稅率17%的銷售占25.2%免稅的為千分之三-萬(wàn)分之七銷售成本84%-88%，營(yíng)業(yè)費(fèi)用率16.8%，進(jìn)項(xiàng)票百貨超市863份16514753.84+2688417.1超市17%本期206份 6187493.64+1032718.7213%本期農(nóng)產(chǎn)品72份 112932.90+14681.38超市單位： 元項(xiàng)目行次本月數(shù)本年累計(jì)數(shù)一、主營(yíng)業(yè)務(wù)收入6869076.6360166359.35減：主營(yíng)業(yè)務(wù)成本84.37% - 87%5993526.8850978233.37營(yíng)業(yè)費(fèi)用12.88%-15.4%884756.759266264.98主營(yíng)業(yè)務(wù)稅金及附加0320332.02223194.

4、19二、主營(yíng)業(yè)務(wù)利潤(rùn)-29539.02-301333.19加：其他業(yè)務(wù)利潤(rùn)80355.96265278.62減：管理費(fèi)用 1.43%98409.921964157.64財(cái)務(wù)費(fèi)用7708.07213091.19三、營(yíng)業(yè)利潤(rùn)-55301.05-2213303.40加：投資收益補(bǔ)貼收入20000營(yíng)業(yè)外收入減：營(yíng)業(yè)外支出524969.33加：以前年度損益調(diào)正四、利潤(rùn)總額-55351.05-2038272.73減：所得稅五、凈利潤(rùn)-55351.05-2038272.73編制單位： 百貨單位： 元資產(chǎn)行次本月數(shù)本年累計(jì)數(shù)一、主營(yíng)業(yè)務(wù)收入13997287.24107355735.56減：主營(yíng)業(yè)務(wù)成本88.6

5、8%-87.54%12412773.7293978376.64營(yíng)業(yè)費(fèi)用16.34% 16.682286490.2317908334.04主營(yíng)業(yè)務(wù)稅金及附加48110.20476097.37二、主營(yíng)業(yè)務(wù)利潤(rùn)-750086.91-5007072.49加：其他業(yè)務(wù)利潤(rùn)867411.516436205.99減：管理費(fèi)用財(cái)務(wù)費(fèi)用-36008.63三、營(yíng)業(yè)利潤(rùn)117324.601465142.13加：投資收益補(bǔ)貼收入營(yíng)業(yè)外收入21886.19219672.55減：營(yíng)業(yè)外支出2917.8530301.54加：以前年度損益調(diào)正四、利潤(rùn)總額136292.941654513.14減：所得稅212035.56五、凈

6、利潤(rùn)136292.941442477.58一、按適用稅率征收增值稅貨物及勞務(wù)的銷售額和銷項(xiàng)稅額明細(xì) 超市項(xiàng)目欄次應(yīng)稅貨物比重小計(jì)17稅率13稅率份數(shù)銷售額銷項(xiàng)稅額份數(shù)銷售額銷項(xiàng)稅額份數(shù)銷售額銷項(xiàng)稅額份數(shù)銷售額銷項(xiàng)稅額防偽稅控系統(tǒng)開(kāi)具的增值稅專用發(fā)票132943.59500.41032943.59500.41開(kāi)具普通發(fā)票350751704450.30289756.55050751704450.30289756.55未開(kāi)具發(fā)票4-10103702.491717629.42-2177223.86283039.10-12280926.352000668.52小計(jì)51+2+3+4-11811096.38

7、2007886.38-2177223.86283039.10-13988320.242290925.48納稅檢查調(diào)整6-合計(jì)75+6-11811096.382007886.38-2177223.86283039.10-13988320.242290925.48三、免征增值稅貨物及勞務(wù)銷售額明細(xì)項(xiàng)目欄次免稅貨物免稅勞務(wù)小計(jì)份數(shù)銷售額稅額份數(shù)銷售額稅額份數(shù)銷售額稅額防偽稅控系統(tǒng)開(kāi)具的增值稅專用發(fā)票1500開(kāi)具普通發(fā)票160-0-未開(kāi)具發(fā)票17-8967-8967-合計(jì)18=15+16+17-8967-8967流動(dòng)資產(chǎn)：百貨   流動(dòng)負(fù)債：  

8、60;貨幣資金18399801.734461402.90短期借款30短期投資200應(yīng)付票據(jù)31600000開(kāi)承兌支付應(yīng)收票據(jù)300應(yīng)付帳款3242188749.9450959449.61應(yīng)收帳款4155555.76111367.36預(yù)收帳款33025000減：壞帳準(zhǔn)備5其他應(yīng)付款3427576555.58-36775018.21應(yīng)收帳款凈額6155555.76111367.36應(yīng)付工資35360577.37357054.35預(yù)付帳款75262.415262.41應(yīng)付福利費(fèi)36383626.09912186.08應(yīng)收補(bǔ)貼款8未交稅金37-48961.91-96471.07其他應(yīng)收款9469616

9、13.88525020.27未付利潤(rùn)3800存貨107890784.767020726.83其他未交款39156039.85144225.86待攤費(fèi)用115284810.434661759.47預(yù)提費(fèi)用40285001281918.93    流動(dòng)負(fù)債合計(jì)4371245086.9216808345.55流動(dòng)資產(chǎn)合計(jì)1568697828.9716785539.24長(zhǎng)期負(fù)債：   固定資產(chǎn)原價(jià)179283767.809133155.80其他長(zhǎng)期負(fù)債47減：累計(jì)折舊183091298.184193028.38其中：住房周轉(zhuǎn)金48固

10、定資產(chǎn)凈值196192469.624940127.42    固定資產(chǎn)合計(jì)236192469.624940127.42    無(wú)形資產(chǎn)及遞延資產(chǎn)：   負(fù)債合計(jì)5171245086.9216808345.55無(wú)形資產(chǎn)24所有者權(quán)益：   遞延資產(chǎn)25實(shí)收資本5250000005000000無(wú)形資產(chǎn)及遞延資產(chǎn)合計(jì)26盈余公積54273353.96280650.78其他長(zhǎng)期資產(chǎn)：   其中：公益金55136676.98140325

11、.39其他長(zhǎng)期資產(chǎn)272721558.172430182.65未分配利潤(rùn)561093415.882066852.98遞延稅項(xiàng)：   所有者權(quán)益合計(jì)576366769.847347503.76資產(chǎn)總計(jì)2977611856.7624155849.31負(fù)債及所有者權(quán)益總計(jì)5877611856.7624155849.31流動(dòng)資產(chǎn)：超市   流動(dòng)負(fù)債：   貨幣資金11548431.13638373.95短期借款3050000005000000短期投資200應(yīng)付票據(jù)3100應(yīng)收票據(jù)300應(yīng)付帳款3210636215

12、.2112491135.70應(yīng)收帳款41313684.951178840.78預(yù)收帳款3312936918.4410255164.67減：壞帳準(zhǔn)備516618.6716618.67其他應(yīng)付款343226003.802991858.63應(yīng)收帳款凈額61297066.281162222.11應(yīng)付工資3500預(yù)付帳款72312158.084551718.14應(yīng)付福利費(fèi)36224796.60371333.73應(yīng)收補(bǔ)貼款800未交稅金37402464.1993149其他應(yīng)收款920948074.5220119402.96未付利潤(rùn)3800存貨1010784813.2010327166.71其他未交款391

13、3479.8013907.95待攤費(fèi)用1130852971240299預(yù)提費(fèi)用4000待處理流動(dòng)資產(chǎn)凈損12624886.92624886.92一年內(nèi)到期的長(zhǎng)期負(fù)債4100    流動(dòng)負(fù)債合計(jì)4332439878.0431216549.68流動(dòng)資產(chǎn)合計(jì)1540600727.1338664069.79長(zhǎng)期負(fù)債：   長(zhǎng)期投資：   長(zhǎng)期借款4400長(zhǎng)期投資1627000002700000應(yīng)付債券4500固定資產(chǎn)原價(jià)176395811.906593879.90其他長(zhǎng)期負(fù)債4700減：累計(jì)折舊1825

14、52239.803479950.54其中：住房周轉(zhuǎn)金4800固定資產(chǎn)凈值193843572.103113929.36    固定資產(chǎn)合計(jì)233843572.103113929.36    無(wú)形資產(chǎn)及遞延資   負(fù)債合計(jì)5132439878.0431216549.68無(wú)形資產(chǎn)24525109432173所有者權(quán)益：   遞延資產(chǎn)251068996.25555599.52實(shí)收資本523000000030000000    資本公積53227237.55227237.55無(wú)形資產(chǎn)及遞延資產(chǎn)合計(jì)261594105.25987772.52盈余公積5400其他長(zhǎng)期資產(chǎn)2700未分配利潤(rùn)56-13928711.11-15978015.56遞延稅項(xiàng)：