【正文】 SpacingLinesToPoctionParagra 10 影響損益，本公司調(diào)整會(huì)計(jì)報(bào) 表相關(guān)項(xiàng)目的期初數(shù)。 (19)合并會(huì)計(jì)報(bào)表的編制方法 ① 合并報(bào)表的原則 對(duì)持有被投資單位具有表決權(quán)資本總額 50％以上，或雖未超過(guò) 50％但具有實(shí)際控制權(quán)的子公司 為 合并會(huì)計(jì)報(bào)表 編制范圍 。 (20)稅項(xiàng) ①流轉(zhuǎn)稅及附加 稅種 稅率 計(jì)稅基礎(chǔ) 營(yíng)業(yè)稅 3% 6% 營(yíng)業(yè)稅應(yīng)稅收入 增值稅 根據(jù)實(shí)際情況確定 SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesTSelectionParbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbagraphFoLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointse11111111111111111111111111111111lectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagraphFormatLineSpaci2222222222222222222222ngLinesToPoints2SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraphFccccccccccccccccccccccccccccccccccccccccccccccccccccccccormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagra SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesTSelectionParbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbagraphFoLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointse11111111111111111111111111111111lectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagraphFormatLineSpaci2222222222222222222222ngLinesToPoints2SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraphFccccccccccccccccccccccccccccccccccccccccccccccccccccccccormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagra 11 土地增值稅 根據(jù)當(dāng)?shù)囟悇?wù)局的標(biāo)準(zhǔn) 城建稅 1%7% 應(yīng)納營(yíng)業(yè)稅額 教育費(fèi)附加 3% 應(yīng)納營(yíng)業(yè)稅額 ②所得稅 通過(guò)納稅調(diào)整計(jì)算應(yīng)納稅所得額乘以適用稅率。 ③基金 按當(dāng)?shù)卣南嚓P(guān)規(guī)定進(jìn)行繳納。關(guān)聯(lián)方可為個(gè)人或企業(yè)。 SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesTSelectionParbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbagraphFoLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointse11111111111111111111111111111111lectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagraphFormatLineSpaci2222222222222222222222ngLinesToPoints2SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraphFccccccccccccccccccccccccccccccccccccccccccccccccccccccccormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagra SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesTSelectionParbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbagraphFoLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointse11111111111111111111111111111111lectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagraphFormatLineSpaci2222222222222222222222ngLinesToPoints2SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraphFccccccccccccccccccccccccccccccccccccccccccccccccccccccccormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagra 13 第二章 會(huì)計(jì)核算辦法 (制度編號(hào)： ZNJTCHS— 2021) 制定目 的 為了貫徹執(zhí)行《公司會(huì)計(jì)準(zhǔn)則》，規(guī)范公司的會(huì)計(jì)核算，特制定本辦法。 編制依據(jù)及說(shuō)明 統(tǒng)一會(huì)計(jì)科目依據(jù)《公司會(huì)計(jì)制度》核算要求及我公司的實(shí)際情況設(shè)置，一級(jí)科目不允許更改，明細(xì)科目的設(shè)置，除本制度已規(guī)定外，在不影響統(tǒng)一會(huì)計(jì)核算要求和會(huì)計(jì)報(bào)表指標(biāo)匯總，以及對(duì)外提供統(tǒng)一的會(huì)計(jì)報(bào)表格式的前提下，各單位可以根據(jù)實(shí)際情況自行增設(shè)、減少或合并某些明細(xì)科目。 本制度統(tǒng)一規(guī)定會(huì)計(jì)科目的編號(hào)，以便于編制會(huì)計(jì)憑證，登記賬簿，查閱賬目，實(shí)行會(huì)計(jì)電算化。如某一核算單位有兩個(gè)或兩個(gè)以上的出納 ,SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesTSelectionParbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbagraphFoLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointse11111111111111111111111111111111lectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagraphFormatLineSpaci2222222222222222222222ngLinesToPoints2SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraphFccccccccccccccccccccccccccccccccccccccccccccccccccccccccormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagra SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesTSelectionParbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbagraphFoLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointse11111111111111111111111111111111lectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagraphFormatLineSpaci2222222222222222222222ngLinesToPoints2SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraphFccccccccccccccccccccccccccccccccccccccccccccccccccccccccormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagra 14 可在 1001 現(xiàn)金科目下設(shè) 100101某某、 100102某某，以核算每個(gè)出納的現(xiàn)金。庫(kù)存現(xiàn)金的金額不得過(guò)大，超過(guò)庫(kù)存現(xiàn)金限額的部分應(yīng)及時(shí)交存銀行，嚴(yán)禁“坐支現(xiàn)金”、私設(shè)小金庫(kù)，不得公款私存，不得保留帳外公款。 (4)公司應(yīng)設(shè)置“現(xiàn)金日記賬”，由出納人員根據(jù)收、付款憑證，按照業(yè)務(wù)的發(fā)生順序逐筆登記。如出現(xiàn)現(xiàn)金長(zhǎng)款或短款，可以通過(guò)“其他應(yīng)收款 — 短款”和“其他應(yīng)付款 — 長(zhǎng)款”掛帳，書(shū)面報(bào)財(cái)務(wù)管理部批準(zhǔn)后方可處理，如屬出納或其他個(gè)人原因造成短款的，借“其他應(yīng)收款 — XX”，貸“其他應(yīng)收款 — 短款”，出現(xiàn)長(zhǎng)款并無(wú)法查明原因的，計(jì)入“營(yíng)業(yè)外收入”