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存货清查常见错误盘点:何避免账实不符与税务风险?

姣忔鐩樼偣閮芥墜蹇欒剼涔憋紵鏄庢槑璐﹂潰鍐欑潃鏈?00绠辫揣锛屼粨搴撻噷鍗村彧鍓?0绠憋紵鍒厡锛佷粖澶╁挶浠氨鍞犲敔瀛樿揣娓呮煡閭d簺璁╀汉澶村ぇ鐨勫潙锛屾墜鎶婃墜鏁欎綘閬垮紑璐﹀疄涓嶇鍜岀◣鍔¢浄鍖恒€備綘鐚滄€庝箞鐫€锛?0%鐨勪紒涓氶兘鍦ㄩ噸澶嶇姱杩欎笁涓嚧鍛介敊璇€︹€?/p>


馃搶閿欒涓€锛氭暟鏁伴兘鑳芥暟閿欙紵婕忕洏閿欑洏澶父瑙?/h3>

銆屼笂涓湀鍒氱洏杩囧簱锛岃繖娆℃€庝箞鍙堝樊3涓囷紵銆嶁€斺€旇繖鏄煇椋熷搧鍘傝€佹澘鐨勫師璇濄€傚叾瀹為棶棰樺嚭鍦ㄢ€?strong>鈥嬬洏鐐规柟娉曟病閫夊鈥?/strong>鈥嬨€?br/> 涓句釜鏍楀瓙馃尠锛?/p>

  • 灏忛浂浠剁敤浜哄伐鐐规暟锛岃宸巼卤3%
  • 鏁寸娑蹭綋鐢≧FID鎵弿锛岃宸巼卤0.5%
  • 鏁h寤烘潗鐢ㄤ綋绉祴閲忥紝璇樊鐜嚶?5%

馃搳鈥?strong>鈥嬫柟娉曞姣旇〃鈥?/strong>鈥?/p>

鐩樼偣鏂瑰紡閫傜敤鍦烘櫙璇樊鐜?/th>宸ュ叿鎴愭湰
绾汉宸ョ偣鏁?/td>铻轰笣/绗旇姱卤3%0鍏?/td>
RFID鎵弿鏁寸楗枡/鏈嶈卤0.5%2涓囪捣
浣撶Н鎺ㄧ畻鐓ょ偔/鐮傜煶卤15%娴嬭窛浠?/td>

鈥?strong>鈥嬭娉暀璁€?/strong>鈥嬶細鏌愭湇瑁呭巶鐢ㄤ汉宸ョ偣T鎭わ紝缁撴灉2000浠惰揣鐩樻垚1900浠讹紝骞村簳璋冭处琛ョ◣杩樺悆浜?涓囩綒娆俱€?/p>


馃摝閿欒浜岋細鏁版嵁涓嶈璐︼紵鍘熷鍑瘉涔辨垚楹?/h3>

銆岄噰璐崟鎵句笉鍒帮紵鍏堟寜绯荤粺鏁拌鍚э紒銆嶁€斺€旇繖绉嶆搷浣滃垎鍒嗛挓鍩嬮浄銆?br/> 鍘诲勾鏈変釜鐪熷疄妗堜緥锛氭煇鍟嗚锤鍏徃璐︿笂鏄剧ず50涓囪姱鐗囧簱瀛橈紝瀹為檯浠撳簱鏃╁氨绌虹鍫嗙Н銆傚悗鏉ュ彂鐜版槸鈥?strong>鈥嬮噰璐噸澶嶅綍鍗?鏈繚瀛橀獙鏀跺崟鈥?/strong>鈥嬪鑷寸殑銆?/p>

鈥?strong>鈥嬪繀鍋氫笁浠朵簨鈥?/strong>鈥嬶細

  1. 绾㈤粍钃濆樊寮傛爣绛炬硶锛堢孩绛撅紴5%宸紓绔嬪嵆鏍告煡锛?/li>
  2. 閲囪喘鍗曘€佸嚭搴撳崟銆侀€€璐у崟涓夎瘉鍚堜竴姣斿
  3. 姣忔湀15鍙峰浐瀹氭暣鐞嗗師濮嬪嚟璇侊紙鍒瓑骞村簳锛侊級

鈿♀€?strong>鈥嬩繚鍛藉彛璇€鈥?/strong>鈥嬶細
銆屽疄鐗╀笉鍔ㄤ笉璁拌处锛岀瀛椾笉鍏ㄤ笉绠楁暟銆嶁€斺€旇繖鏄€佷細璁′紶涓嬫潵鐨勯搧寰嬨€?/p>


鈿栵笍閿欒涓夛細绋庝笉浼氱畻锛熻繘椤硅浆鍑鸿浜哄懡

銆岀洏浜忕洿鎺ヨ繘璐圭敤鎬庝箞浜嗭紵銆嶁€斺€旀柊鎵嬫渶甯歌俯鐨勯浄鍖猴紒
鐪嬩釜鐪熷疄鍒嗗綍瀵规瘮锛?br/> 鉂岄敊璇搷浣滐細
鍊燂細绠$悊璐圭敤 10涓?br/> 璐凤細搴撳瓨鍟嗗搧 10涓?/p>

鉁呮纭搷浣滐細
鍊燂細寰呭鐞嗚储浜ф崯婧?11.3涓?br/> 璐凤細搴撳瓨鍟嗗搧 10涓?br/> 搴斾氦绋庤垂-杩涢」杞嚭 1.3涓?/p>

鈥?strong>鈥嬪叧閿偣鈥?/strong>鈥嬶細闈炴甯告崯澶憋紙姣斿琚洍銆佺伀鐏撅級蹇呴』杞嚭杩涢」绋庯紝鍚﹀垯绋庡姟绋芥煡鍒嗗垎閽熸壘涓婇棬銆?/p>


馃洜锔忛伩鍧戞寚鍗楋細涓夋嫑鎼炲畾璐︾◣涓€鑷?/h3>

鈥?strong>鈥嬬涓€鎷涳細鏅鸿兘宸ュ叿鐪佹椂50%鈥?/strong>鈥?br/> 鏌愭苯閰嶅晢琛岀敤鎵爜鏋?搴撳瓨绯荤粺鍚庯細

  • 鎵爜鍏ュ簱鑷姩鐢熸垚鍑瘉
  • 搴撳瓨瓒呴檺鎻愬墠15澶╅璀?/li>
  • 鏈堢洏鐐规椂闂翠粠3澶┾啋1澶?/li>

鈥?strong>鈥嬬浜屾嫑锛氱壒娈婄墿璧勭壒娈婂寰呪€?/strong>鈥?br/> 閬囧埌鐓ゅ爢鎬庝箞鐩橈紵鑰佷細璁$殑缁濇椿锛?/p>

  1. 鎶婄叅鍫嗗垎鎴愬渾閿ヤ綋銆佹鍙般€佹1鏌?/li>
  2. 娴嬮噺鍚勯儴浣嶅昂瀵哥畻浣撶Н
  3. 涔樺瘑搴﹀緱鎬婚噸閲?br/> 杩欏鏂规硶姣旈€愯溅杩囩蹇?鍊嶃€?/li>

鈥?strong>鈥嬬涓夋嫑锛氬姩鎬佺洃鎺т唬鏇垮勾缁堢獊鍑烩€?/strong>鈥?br/> 寤鸿閰嶇疆锛?/p>

  • 30%棰勭畻涔版櫤鑳界‖浠讹紙姣斿甯︾О閲岮GV灏忚溅锛?/li>
  • 40%鎶曞叆娴佺▼鍩硅
  • 30%鐢ㄤ綔绐佸嚮妫€鏌ュ熀閲?/li>

馃挕灏忕紪瑙傜偣

瑙佽繃鏈€鐙犵殑鎿嶄綔鏄煇浼佷笟鐢ㄣ€孉BC鍒嗙被娉?涓夋浜ゅ弶鐩樼偣銆嶏細

  • A绫婚珮鍊煎搧锛氫笁浜哄悓鏃剁嫭绔嬬洏鐐?/li>
  • B绫诲父瑙勫搧锛氱郴缁熸壂鐮?浜哄伐鎶芥
  • C绫讳綆鍊煎搧锛氭湀搴︽娊鏍?br/> 缁撴灉褰撳勾鐩樹簭鐜囦粠8%闄嶅埌0.3%锛岃繕鐪佷簡12涓囦粨鍌ㄨ垂銆?/li>

璁颁綇鍟婃湅鍙嬩滑锛屽瓨璐х鐞嗕笉鏄勾缁堝ぇ鎵櫎锛岃€屾槸澶╁ぉ瑕佸仛鐨勫懠鍚稿姩浣溿€備笅娆$洏鐐瑰墠锛屽厛鎶婅繖绡囨敾鐣ョ敥缁欒储鍔″拰浠撶锛屼繚鍑嗕粬浠浣犳劅鎭╂埓寰凤紒

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