存货用于办公的会计与税务处理

论文总字数：21564字

摘 要

存货是企业重要的财产物资，按照其不同类别，其目的主要是出售以及继续生产，但是，在企业有一项较为特殊的用途，是内部领用用于办公。研究存货用于办公时，我们应明确正确的会计处理应该是怎样的，准确的税务处理又是怎样的。并且以此为基础进一步阐明，存货用于办公的会计处理和税务处理对于会计信息、会计报表、财务分析、纳税义务和职业道德都有着深远的影响。

本文首先介绍了存货用于办公的会计处理与税务处理所涉及到的相关理论知识和法律规定。接着从不同类别的存货用作办公的内容入手，全面分析了外购原材料、自制半成品、委托加工材料和产成品没有为了销售，而是被领取用于办公情况下具体的税务处理与会计处理。然后通过某电视机企业、某啤酒制造厂两个具体案例，分析在企业发生存货用于办公的情况时应该如何进行正确的实务操作。最后进一步阐明了正确进行存货用于办公的会计处理和税务处理，具有重大意义。一是有利于会计信息质量的提高。二是有利于会计报表的真实。三是有利于财务分析的准确。四是有利于税收缴纳的规范。五是有利于会计职业道德的恪守。

综上所述，存货因类别的不同，涉及的税种不同，从而产生不同的税务处理与会计处理方法。因此，企业会计人员在遇到存货用于办公的不同情况时，应认真加以区分，并采取正确的处理方式，同时努力学习各项税法和企业会计准则，学习会计理论知识和会计职业道德相关内容，勤于思考，善于研究，努力提高个人修养和职业素养。

关键词：企业存货；办公领用；会计处理；税务处理

The Accounting Treatment and The Tax Treatment of Inventory Which Used for Office

Abstract

Inventory is an important kind of financial materials in enterprises. The main purpose of inventory is to sell. However, inventory will be drawn for self-use by enterprise sometimes, such as for office. When studying on inventory which used for office, we should make sure how the correct accounting dealing should and how the correct tax processing will be. It takes it as the foundation to further elaborate the accounting dealing and tax processing for the use of office, which causes profound effects on accounting information, accounting reports, financial analysis, taxation obligations and professional ethics.

The article starts from the content of inventories in different categories or in the companies of different industries which are used for the office, and gives a comprehensive analysis about the specific accounting treatments and tax treatments, which happen when outsourcing materials, works in process, materials in consignors and products are not sold, but used for the office; when self-produced products or products in consignors, outsourcing materials, works in process of manufacturing enterprises are not sold, but used for the office; when the commodities purchased by the commercial enterprises together with the commercial housing of real estate enterprise development companies are not sold, but used for the office. It further clarifies the correct accounting treatments and tax treatments when the inventories are dealt with correctly for the office, which is of great significance. Firstly, it is beneficial to the improvement of the quality of accounting information; Secondly, it is beneficial to the authenticity of the accounting statements; Thirdly, it is beneficial to the accuracy of the financial analysis; The forth thing is that it is beneficial to the standards of the tax payments; Fifthly, it is beneficial to the abidance of the accounting professional ethics.

In a word, the article points out those accounting personnel should be serious to learn all kinds of tax laws and accounting standards for enterprises, to learn accounting theories and something relevant to the accounting professional ethics. They should often think and study to improve personal accomplishment and professional quality.

Keywords: Enterprise stock; Enterprise recipient; Accounting dealing; Taxation processing

目 录

摘 要......................................................................................................................................................... I

Abstract........................................................................................................................................................... II

第一章 绪 论......................................................................................................................................... 1

1.1 研究背景.............................................................................................................................................. 1

1.2 研究的意义.......................................................................................................................................... 1

1.3 本文研究的基本框架.......................................................................................................................... 1

第二章 文献综述......................................................................................................................................... 3

第三章 相关理论与实务概述..................................................................................................................... 5

3.1 存货方面的概述.................................................................................................................................. 5

3.1.1 存货的概念和分类....................................................................................................................... 5

3.1.2 存货发出的计价........................................................................................................................... 5

3.2 存货用于办公的理论概述.................................................................................................................. 6

3.2.1 存货用于办公的增值税理论概述............................................................................................... 6

3.2.2 存货用于办公的消费税理论概述............................................................................................... 6

3.2.3 存货用于办公的企业所得税理论概述....................................................................................... 7

第四章 存货用于办公的会计处理与税务处理分析................................................................................. 8

4.1 存货用于办公的内容.......................................................................................................................... 8

4.2 存货用于办公的税务处理.................................................................................................................. 8

4.2.1 不同类别的存货用于办公的税务处理....................................................................................... 8

4.3 存货用于办公的会计处理.................................................................................................................. 9

4.3.1 不同类别的存货用于办公的会计处理....................................................................................... 9

4.4 存货用于办公的案例分析................................................................................................................. 12

4.4.1 案例一......................................................................................................................................... 12

4.4.2 案例二......................................................................................................................................... 12

第五章 正确进行存货用于办公的会计处理与税务处理的作用............................................................ 14

5.1 对于会计信息的影响........................................................................................................................ 14

5.2 对于会计报表的影响........................................................................................................................ 14

5.3 对于财务分析的影响........................................................................................................................ 14

5.4 对于纳税的影响................................................................................................................................ 14

5.5 对于会计职业道德的影响................................................................................................................ 15

第六章 结束语........................................................................................................................................... 16

6.1 结论.................................................................................................................................................... 16

6.2 建议.................................................................................................................................................... 16

致 谢....................................................................................................................................................... 17

参考文献（References）.............................................................................................................................. 18

第一章 绪 论

1.1 研究背景

存货是企业重要的财产物资，是为企业带来经济收益的重要经济资源，在流动资产中通常占有最大的比重。存货主要目的是为了出售，无论可以直接销售的产成品或是商品，还是需要进一步加工的原材料等。但是，存货有时也会被企业领取自用，如用作办公。

对于用作办公而改变原用途的存货，如何进行会计处理与税务处理，国家相关的会计制度和税法中有着明确规定。但是，由于存货的主要目的是为了出售，因此众多的书籍和教材中，只是正面讲述了不同存货为了出售，怎样进行会计处理与税务处理，没有完整的篇幅详细介绍存货用作办公时，如何进行会计处理与税务处理。另外，即使有个别文章中谈到这类问题，由于存货的类别较多，如工业企业涉及原材料、燃料、包装物、低值易耗品等，商业企业涉及库存商品、非商品材料物资等，因此也很难有涵盖全面的阐述。然而，存货用作办公的问题，在实务中又确实存在，有时涉及的数量和金额还较大。如果忽视了这方面的研究和学习，企业在会计处理与税务处理时出现差错，就会在会计确认、计量、记录和报告中，形成错误的会计信息，也会在作为纳税义务人向国家缴纳税收时，无法做到及时、足额。

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