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(共21张PPT)
关税纳税实务
学习情境 四
INDEX
单元一 关税概述
单元二 关税的计算
单元三 关税的账务处理
教学目标
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1.熟悉关税的概念
2.掌握关税应纳税额的计算
3.掌握关税的账务处理
INDEX
单元三 关税的账务处理
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在“应交税费”科目下分别设置“应交进口关税”“应交出口关税”明细科目“应交税费——应交进口关税”的贷方发生额反映计算出的应缴的进口关税,借方发生额反映实际上缴的进口关税,贷方余额表示多缴的进口关税“应交税费——应交出口关税”的贷方发生额反映应缴的出口关税,借方发生额反映实际上缴的出口关税,贷方余额表示欠缴的出口关税,借方余额表示多缴的出口关税
一、关税会计科目的设置
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(1)工业企业通过外贸企业代理或直接从国外进口原材料,其应支付的进口关税不通过“应交税费——进口关税”科目核算,而是将其与进口原材料的价款、国外运费和保险费同国内费用一并计入进口原材料成本
商品流通企业自营进口业务所计缴的关税,在会计核算上是通过“应交税费——进口关税”和“在途物资”科目加以反映的
二、关税的会计处理
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(2)工业企业出口产品应缴纳的出口关税,支付时可直接借记“税金及附加”科目,贷记“银行存款”“应付账款”等科目
商品流通企业自营出口业务所计缴的关税,在会计核算上是通过“应交税费——出口关税”和“税金及附加”科目加以反映的。按应缴纳的出口关税,借记“税金及附加”科目,贷记“应交税费——出口关税”科目;实际缴纳时,借记“应交税费——出口关税”科目,贷记“银行存款”科目
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(3)代理进出口业务所计缴的关税，可以通过设置“应交税费——应交出口关税”科目核算，其对应科目是“应付账款”“应收账款”“银行存款”等；也可以不通过“应交税费——应交出口关税”科目核算，直接通过“应付账款”“应收账款”“银行存款”科目核算
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(4)对于企业迟缴关税加收的滞纳金和违反税法规定被处以罚款的支出,不通过“应交税费——应交进口关税”或“应交税费——应交出口关税”等科目核算，应在税后利润中列支
具体会计分录为：借记“利润分配——未分配利润”科目,贷记“银行存款”科目。如果企业的滞纳金或罚款发生在会计年度终了,也可以通过调整“以前年度损益调整”科目核算,借记“以前年度损益调整”科目，贷记“银行存款”科目

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