文档介绍：0国税十号令实施细那么(草稿)
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-disci金〞科目是核算企业按规定应交纳的各种税金，由于供电企业的生产、销售特点和核算体制，其交易〔销售〕发生时间与纳税义务发生时间不一定同步，为了分别反映企业税金计算和欠交情况，应增设“待转税金〞科目，以适应?电力产品增值税征收管理方法?的要求。
“待转税金〞科目电能销售专用收据反映供电企业销售电力产品时，其交易发生时的增值税的计算与纳税义务发生时〔即开票和收款时间〕的增值税税金交纳之间的清算情况。
“待转税金〞科目须设置“电力增值税〞、“农网还贷增值税〞、
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist5
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist
“三峡基金增值税〞、“代收附加增值税〞等明细科目，贷方反映企业增值税的计算情况，借方反映月份终了，按纳税义务发生时〔即开票和收款之时〕发生的增值税应交额，转入“应交税金—应交增值税〞科目的情况。
“待转电能销售专用收据税金〞科目的期末余额应为贷方，在资产负债表其它应交款工程中反映。
2、相关会计核算的调整电能销售专用收据
发行电费时，财务部门根据“抄见电量电费日〔月〕报表〞或“应收电费汇总表〞，经审核无误后，借记“应收账款〞等科目，贷记“主营业务收入——售电收入、农网还贷、三峡基金、城市附加〞、“待转税金〞科目。
客户上缴电费时，财务部门根据银行收款通知单、银行承兑汇票等和“实收电费日〔月〕报表〞，经审核无误后，借记“银行存款〞、“应收票据〞等科目，贷记“应收账款〞科目。同时，根据其实收发生额进行计算后的金额，借记“待转税金〞科目，贷记“应交说金—应交增值税〔销项税额〕〞科目。
3、其它电能销售专用收据
进行上述调整后，“待转税金〞科目的借方发生额应等于企业实收的客户各类款项〔如目录电价电费、农网还贷、三峡基金、城市附加、营业普查收入、违约金〕乘以增值税率〔17%〕，即电能销售专用收据的总计额乘以增值税率〔17%〕。
“待转税金—电力增值税〞科目的贷方发生额应等于“主营业务收入
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist5
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline