电子报税实习指导书 - 图文

电子报税模拟实习指导书

目录

《电子报税教学系统》（简称电子报税）教学大纲 ················································· 4

二、实验的教学目标 ··········································································································· 4 三、实验的内容 ··················································································································· 4 四、课时分配 ······················································································································· 8 五、说明 ······························································································································· 9

第一章 电子报税教学系统概述 ··········································································· 9 第二章 一般纳税人电子报税模拟实习 ····························································· 10

案例背景资料 ····················································································································· 10

一、公司基本资料 ························································································································ 10 二、公司销售商品 ························································································································ 11 三、公司客户资料 ························································································································ 12 四、公司供应商资料 ···················································································································· 14 五、公司员工资料 ························································································································ 14 六、公司原材料资料 ···················································································································· 15 七、公司的初始化资料 ················································································································ 19 八、企业所得税附表资料 ············································································································ 23 九、公司××年12月发生的经济业务 ······················································································ 24 第一节 一般纳税人基础数据设置与管理 ································································· 26 一、设置企业注册信息 ················································································································ 26 二、设置企业客户资料 ················································································································ 30 三、设置员工资料 ························································································································ 31 四、设置产品 ································································································································ 33 五、设置原材料资料 ···················································································································· 34 六、设置供应商资料 ···················································································································· 34 第二节 一般纳税人申报数据初始化 ········································································· 35 一、设置初始化时间 ···················································································································· 35 二、一般纳税人申报数据初始化模拟实习 ················································································ 36 （一）一般纳税人增值税初始化模拟实习 ············································································ 36 （二）消费税初始化模拟实习 ································································································ 36 （三）企业所得税初始化模拟实习 ························································································ 37 （四）个人所得税初始化模拟实习 ························································································ 37 （五）资产负债表初始化模拟实习 ························································································ 37 （六）利润表初始化模拟实习 ································································································ 37

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第三节 一般纳税人票据管理模拟实习 ····································································· 37 一、增值税一般纳税人票据管理模拟实习 ················································································ 37 （一）销项凭证管理模拟实习 ································································································ 37 （二）进项凭证管理模拟实习 ································································································ 39 （三）退税单管理模拟实习 ···································································································· 39 （四）纳税调整单管理模拟实习 ···························································································· 39 （五）缴款单管理模拟实习 ···································································································· 39 二、录入个人所得税本期资料 ···································································································· 40 三、消费税票据管理 ···················································································································· 40 （一）消费税票据管理 ············································································································ 40 （二）消费税缴款单管理 ········································································································ 40 （三）消费税委托加工管理 ···································································································· 40 第四节 一般纳税人报表管理模拟实习 ····································································· 41 一、一般纳税人增值税报表管理 ································································································ 42 （一）增值税纳税申报表附表资料一模拟实习 ···································································· 42 （二）增值税纳税申报表附表资料二模拟实习 ···································································· 44 （三）增值税纳税申报表附表资料三模拟实习 ···································································· 44 （四）增值税一般纳税人纳税申报表主表的模拟实习 ························································ 45 二、财务报表管理 ························································································································ 45 （一）资产负债表···················································································································· 45 （二）利润表 ··························································································································· 47 三、企业所得税纳税申报表及其附表管理 ················································································ 47 四、消费税纳税申报表管理 ········································································································ 48 五、扣缴个人所得税明细报告表及汇总报告表 ········································································ 48 第五节 一般纳税人申报管理模拟实习 ····································································· 48 第三章 小规模纳税人电子报税模拟实习 ································································· 52 案例背景资料 ································································································································ 52 一、公司基本资料···················································································································· 52 二、公司销售商品···················································································································· 53 三、公司客户资料···················································································································· 53 四、公司供应商资料 ················································································································ 54 五、公司员工资料···················································································································· 55 六、公司原材料资料 ················································································································ 55 七、公司的初始化资料 ············································································································ 58 八、企业所得税附表资料 ········································································································ 59 九、公司××年12月发生的经济业务 ····················································································· 59 十、××年公司的财务报表 ···································································································· 60 第四章 外商企业的电子报税模拟实习 ······································································· 62 案例背景资料（仅针对企业所得税的模拟实习） ···································································· 62 一、公司基本资料···················································································································· 62 二、公司××年11月、12月的财务报表 ············································································· 63 三、企业所得税申报资料 ········································································································ 66 四、模拟实习 ··························································································································· 68

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第六章 电子报税税局端系统模拟实习 ····································································· 68 一、税局端模拟实习概述 ············································································································ 68 二、国税管理——增值税纳税申报表附表资料（一）的操作流程 ········································ 68 三、特殊操作描述 ························································································································ 68 1.如何在税局端增加企业基本资料（也就是税局端进行企业登记管理） ························ 68 2. 如何导出数据······················································································································ 70 3.如何接收企业申报数据 ········································································································ 71 4．如何进行用户管理 ·············································································································· 72 5．数据备份与数据还原 ·········································································································· 74 6．票据统计 ····························································································································· 75 7．国税查询和地税查询 ·········································································································· 76 第七章 网上报税平台 ····································································································· 77 一、网上平台的安装 ···················································································································· 77 二、国家税务局网上报税平台 ···································································································· 81 国税网上申报基本操作 ············································································································ 82 三、地方税务局网上报税平台 ···································································································· 82 地税网上申报基本操作 ············································································································ 83 四、地税网上申报资料 ················································································································ 84 营业税： ··································································································································· 84 城市维护建设税、教育费附加 ···································································································· 85 资源税 ······································································································································· 85 土地增值税（房产企业） ········································································································ 86 土地增值税（非房产企业） ···································································································· 88 城镇土地使用税························································································································ 89 房产税 ······································································································································· 89 第八章

电子报税系统特别注意问题 ·········································································· 90 问：企业端没有企业如何建立企业？ ························································································ 90 问：电子报税是否所有学生可以采用一个企业实习？ ···························································· 90 问：如何使用实习指导书的案例？ ···························································································· 90 问：如何才能使用导入数据？ ···································································································· 90 问：学生实习时如何保证企业端数据的连续性？ ···································································· 90 问：通过企业端的→系统管理→数据恢复不能将数据正确恢复？ ········································ 91

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《电子报税教学系统》（简称电子报税）教学大纲

一、实验性质与任务：

本课程是高校会计、税收等专业的一门重要的实验课程，是在学生学习了税法专业课程之后的一门实验。通过本实验的学习，学生能够系统、全面地掌握税局实际如何征收，企业实际如何申报，加强学生对申报技能的训练，将税法专业知识和申报有机的结合在一起。使之真正掌握各种税种的申报技能。为学生即将从事的工作（办税员）打下坚实的基础，成为理论与实际相结合的专业人才。

二、实验的教学目标

本实验的教学目标包括：

⒈全面掌握税局、企业以及报税平台之间的相互关系，全面了解我国现行申报的体系。

⒉掌握增值税、消费税、企业所得税、个人所得税的申报技能（通过独立企业端平台申报）。

⒊掌握营业税、城市维护建设税、教育费附加、资源税、土地增值税、城镇土地使用税、房产税、印花税、耕地占用税、车辆购置税、烟叶税、城市房产税的申报技能（通过网站直接申报）。

⒋巩固税法的相关知识。 动手能力培养目标

⒈具备根据相关资料正确申报一般纳税人、小规模纳税人增值税的能力。 ⒉具备根据相关资料正确申报消费税的能力。 ⒊具备根据相关资料正确申报营业税的能力。

⒋具备根据相关资料正确申报城市维护建设税纳税的能力。 ⒌具备根据相关资料正确申报教育费附加的能力。 ⒍具备根据相关资料正确申报资源税纳税的能力。 ⒎具备根据相关资料正确申报土地增值税的能力。 ⒏具备根据相关资料正确申报城镇土地使用税的能力。 ⒐具备根据相关资料正确申报房产税的能力。 ⒑具备根据相关资料正确申报城市房产税的能力。 ⒒具备根据相关资料正确申报印花税的能力。 ⒓具备根据相关资料正确申报耕地占用税的能力。 ⒔具备根据相关资料正确申报企业所得税的能力。 ⒕具备根据相关资料正确申报车辆购置税的能力。

⒖具备根据相关资料正确申报个人所得税的能力。

三、实验的内容

税局端： 系统管理：

4

企业资料管理 用户管理 数据备份 税目管理

数据恢复 删除申报数据 国税管理：

企业所得税纳税申报表

增值税纳税申报表附表资料(一)管理 增值税纳税申报表附表资料(二)管理 增值税纳税申报表附表资料(三)管理 增值税一般纳税人纳税申报表主表管理 增值税小规模纳税人申报表管理 消费税纳税申报表管理

烟类应税消费品消费税纳税申报表 烟类本期准予扣除税额计算表 烟类本期代收代缴税额计算表 酒及酒精消费税纳税申报表 酒及酒精本期准予抵减税额计算表 酒及酒精本期代收代缴税额计算表 成品油消费税纳税申报表 成品油本期准予扣除税额计算表 成品油本期代收代缴税额计算表 小汽车消费税纳税申报表 小汽车本期代收代缴税额计算表 其他应税消费品消费税纳税申报表 其它本期准予扣除税额计算表 其它准予扣除消费税凭证明细表 其它本期代收代缴税额计算表 资产负债表管理 利润表管理

地税管理：

扣缴个人所得税明细报告表 扣缴个人所得税汇总报告表 营业税纳税申报表 城市维护建设税纳税申报表 教育费附加纳税申报表

资源税纳税申报表

5

土地增值税项目登记表 土地增值税纳税申报表（一） 土地增值税纳税申报表（二） 城镇土地使用税纳税申报表 房产税纳税申报表 印花税纳税申报表 耕地占用税纳税申报表 车辆购置税纳税申报表 车辆购置税免（减）税申请表 换（补）车辆购置税完税证明申请表 车辆购置税退税申请表 车辆变动情况登记表 烟叶税纳税申报表 烟叶收购情况表 城市房地产税纳税申报表 数据统计：

票据统计 未审核票据 接收企业申报数据 国税综合查询 地税综合查询 催报催缴：

纳税催报

纳税催缴 企业端：

系统管理: 基础数据管理:

企业资料设置 客户资料设置 供应商管理 产品税目管理 原材料管理 员工资料设置 报税初始化

一般纳税人初始化 消费税初始化 企业所得税初始化 个人所得税初始化 资产负债表初始化 利润表数据初始化 数据备份

6

数据恢复 用户管理 密码管理 票据管理:

增值税一般纳税人票据管理： 销项凭证管理 进项凭证管理 退税单管理 纳税调整单管理 缴款单管理

增值税小规模纳税人票据管理 个人所得税本期资料录入 消费税票据管理：

销售凭证管理 缴款单管理 委托加工管理

报表管理:

增值税纳税申报表附表资料(一) 增值税纳税申报表附表资料(二) 增值税纳税申报表附表资料(三) 增值税一般纳税人申报表主表 增值税小规模纳税人申报表 企业所得税纳税申报表

企业所得税纳税申报表附表：

收入明细表

长期股权投资所得（损失）明细表 成本费用明细表 纳税调整项目明细表 弥补亏损明细表 税收优惠明细表

境外所得税抵免计算明细表

广告费和业务宣传费跨年度纳税调整表 资产折旧、摊销纳税调整明细表 资产减值准备项目明细表

以公允价值计量资产纳税调整表 企业所得税纳税预缴申报表 扣缴个人所得税明细报告表 扣缴个人所得税汇总报告表 消费税纳税申报表

烟类应税消费品消费税纳税申报表 烟类本期准予扣除税额计算表 烟类本期代收代缴税额计算表 酒及酒精消费税纳税申报表

酒及酒精本期准予抵减税额计算表

7

酒及酒精本期代收代缴税额计算表 成品油消费税纳税申报表

成品油本期准予扣除税额计算表 成品油本期代收代缴税额计算表 小汽车消费税纳税申报表

小汽车本期代收代缴税额计算表 其他应税消费品消费税纳税申报表 其它本期准予扣除税额计算表 其它准予扣除消费税凭证明细表 其它本期代收代缴税额计算表 资产负债表管理 利润表管理 申报管理:

纳税信息 纳税申报 纳税反申报 国税网站：

增值税申报 消费税申报

企业所得税预缴申报 企业所得税年度申报 地税网站： 个人所得税代扣代缴申报 资源税申报 土地增值税申报 印花税申报 耕地占用税申报 城市维护建设税申报 教育附加费申报 营业税申报

城镇土地使用税申报 车辆购置税申报 烟叶税申报 房产税申报

四、课时分配

一般纳税人增值税申报 小规模纳税人增值税申报 个人所得税申报 消费税申报 企业所得税申报 实验内容 学时 12 3 3 4 4 8

资源税申报、土地增值税申报、印花税申报、耕地占用税申报、城市维护建设税申报、教育附加费申报、营业税申报、城镇土地使用税申报、车辆购置税申报、烟叶税申报、房产税申报、城市房地产税 税局查询、统计等实习 合计 五、说明

10 4 40 （一）本大纲是根据电子报税实验的教学计划要求而制定的。 （二）按照电子报税实验的教学计划，本大纲总时数为40学时。

（三）本实验实践性强，操作性强，实验中要求学生结合税法理论、原则等专业知识完成整个实验，达到系统地、全面地熟悉、掌握电子报税。

第一章 电子报税教学系统概述

电子报税教学系统是企业电子报税的仿真教学系统，是完全按照电子报税的流程开发设计的。它集合了增值税电子报税系统、企业所得税电子报税系统和个人所得税电子报税系统等多种税种的电子报税过程，学生通过此电子报税教学系统的模拟实习可以全面子解并掌握电子报税的系统设置、票据的录入与审核、申报表的生成与审核及纳税申报等电子报税的操作过程。

电子报税教学系统可以分为四个子系统：电子报税——企业端子系统、电子报税——税局端子系统、电子报税——国税网站、电子报税——地税网站。税局端的主要功能模块包括系统管理、国税管理、地税管理、催报催缴和数据统计；企业端的功能模块包括系统管理、票据管理、报表管理和申报管理。企业端的企业基本资料除几个可以修改的资料之外均须通过读取从税局端——系统管理导出企业基本资料文件获得的，企业基本税目信息也必须在税局端设置；国税网站与地税网站是为企业提供申报平台，可以不用到税局直接报税。因此，学生在第一次使用本教学系统时，首先需要登陆税局端，在税局端的系统管理——企业资料管理中录入公司的基本资料并将录入的资料保存、导出，在税局端的系统管理——税目管理中录入税目资料。完成以上两个操作之后才能进入企业端进行一系列的电子报税模拟实习（详见图1.1）。

9

说明：在企业端不存在企业的时候，必须从税局端导出数据，企业端读入数据，企业端才可实施操作。具体操作方法请详见电子报税用户手册。

教师在组织学生实习时，可以按照不同纳税人的不同税种组织模拟实习，也可以按照不同税种的不同纳税人组织模拟实习。本模拟实习指导书是按不同纳税人的不同税种组织模拟实习的。

第二章 一般纳税人电子报税模拟实习

案例背景资料

一、公司基本资料

特别说明：提供资料的年度一律采用××年，根据初始化年度自行设置。如果使用系统提供的导入数据则设立企业的所属行业、增值税类型、增值税优惠类型、消费税种类、工资是否工效挂钩企业类型、企业所得税预缴税类型必须同所提供的案例相同。

公司名称：广东瑞德酒业股份有限公司 纳税人识别号：略（计算机自动生成） 法人名称：林瑞德 纳税人编码：010500001962 财务负责人：林宏飞

10

经济性质：股份有限公司

开户银行及账号：中国工商银行海珠支行8450188066433 邮政编码：519394

注册地址：广州市海珠区工业大道896号 营业地址：广州市海珠区工业大道896号 所属行业：C151酒精及饮料酒制造业 注册类型：160股份有限公司 电话：（020）74010041 传真：（020）74010041 监控标志：市级重点税源户 信用度：A

增值税类型：一般纳税人 增值税优惠：允许即征即退 消费税类型：有消费税 消费税类型：酒类 投资性质：内资 个人所得税扣减标准：

个人所得类型 工资、薪金所得 劳务报酬所得 稿酬所得 特许权使用费所得 财产租赁所得 对企事业单位的承包经营、承租经营所得的必要费用月标准 外籍人员或在境外工作的中国公民的税法规定再减除额 费用扣减标准额 2000元 800元 800元 800元 800元 2000元 2800元 标准扣减率 20% 20% 20% 20% 企业实行非工效挂钩工资，无分支机构，企业所得税预缴类型为按季据实申报 二、公司销售商品

商品名称 瑞德瓶装白酒（56度）：360元/箱（规格 12瓶×500克）即30元/斤 瑞德瓶装白酒（43度）：480元/箱（规格 12瓶×500克）即40元/斤 瑞德瓶装白酒（38度）酵香：420元/箱（规Sm00005粮食白酒 Sm00005粮食白酒 所属税目 Sm00005粮食白酒 11

格 12瓶×500克）即35元/斤 瑞德瓶装白酒（38度）浓香：216元/箱（规格 12瓶×500克）即18元/斤 瑞德瓶装白酒（38度）醇香：360元/箱（规格 12瓶×500克）即30元/斤 瑞德散装白酒：3元/斤 即3元/500克 Sm00005粮食白酒 Sm00005粮食白酒 Sm00005粮食白酒 瑞德纯生啤酒：40元/箱（规格 24瓶×735ml）Sm00008啤酒（每吨出厂价3000.00元以下） (2240元/吨)每56箱为1吨 瑞德普通啤酒：40元/箱（规格 24瓶×735ml）,每56箱为1吨，即2240元/吨 瑞德扎啤：4000元/吨 瑞德料酒：144元/箱（规格 20瓶×500克），即14400元/吨 瑞德黄酒：120元/箱（规格 24瓶×481ml）,每86箱为1吨，即10320元/吨 瑞德保健酒：240元/箱（规格 25瓶×500克），每80箱为1吨，即76800元/吨 瑞德米酒：200元/箱（规格 20瓶×500克）每100箱为1吨，即20000元/吨 酒精：800元/吨 三、公司客户资料

客户1：广州市烟酒总公司

开户行：中国工商银行广州市越秀区应元路支行； 开户行账号：8000459981234；联系电话：020-74012928；

客户税务登记号：501144083120998；办事地址：广州市越秀区应元路990号

客户2：广州新天地酒家

开户行：中国工商银行广州市海天路支行；

开户行账号：6008144520365；联系电话：020-73521008；

客户税务登记号：501880976312550；办事地址：广州市海天路998号

客户3：广州市天一酒厂

开户行：中国银行河南北路支行；

开户行账号：7441023668124；联系电话：020-79986670；

Sm00011酒精 Sm00009其他酒 Sm00009其他酒 Sm00010黄酒 Sm00007啤酒（每吨出厂价3000.00元以上） Sm00009其他酒 Sm00008啤酒（每吨出厂价3000.00元以下） 12

客户税务登记号：501167542003660；办事地址：广州市河南北路办事处

客户4：广州市火宫殿火锅连锁店

开户行：中国银行光民北路支行；

开户行账号：514403380090450；联系电话：020-76112334；

客户税务登记号：801123966712345；办事地址：广州市光民北路100号

客户5：广东省第九届酒博览会组委会

开户行：

开户行账号： 联系电话：020-71402558；

客户税务登记号： 办事地址：广州市人民西路965号

客户6：广州市东欣商行

开户行：工行黄新西路支行；

开户行账号：4410588623189；联系电话：020-71226891；

客户税务登记号：510048123590554；办事地址：广州市黄新西路550号

客户7：广州荣华超市

开户行：中行荔湾北路支行；

开户行账号：8115066233408；联系电话：020-73356120；

客户税务登记号：441011235466212；办事地址：广州市荔湾北路167号

客户8：广州隆发贸易公司

开户行：中行工业大道办事处；

开户行账号：5446081609332；联系电话：020-71198862；

客户税务登记号：811420596855201；办事地址：广州市工业大道980号

客户9：广西省明欣贸易公司

开户行：工行南桥路支行；

开户行账号：4100037815621；联系电话：0714-51001960；

客户税务登记号：840015866720013；办事地址：广西省桂林市南桥路788号

客户10：广州市长江贸易公司

开户行：工行冈顶大道支行；

开户行账号：5010322980124；联系电话：020-78032561；

客户税务登记号：865003145022155；办事地址：广州市冈顶大道333号

客户11：广州汇海酒厂

开户行：中行杏平路支行；

开户行账号：4150600887122；联系电话：020-74003852；

客户税务登记号：500126544430889；办事地址：广州市杏平路550号

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四、公司供应商资料

供应商1：广州津亮玻璃厂

开户行：中行西关大道分理处；

开户行账号：3450087660999；联系电话：020-74418993；

客户税务登记号：700041249826631；办事地址：广州市西关大道520号

供应商2：广州市日升纸箱厂

开户行：工行南华西路分理处；

开户行账号：8250014530223；联系电话：020-70051894；

客户税务登记号：514443228761025；办事地址：广州市南华西路120号

供应商3：新疆哈尔葡萄酒厂

开户行：中行沙卢西路办事处；

开户行账号：4000415360225；联系电话：0418-45109880；

客户税务登记号：550112396042267；办事地址：石河子市沙卢西路881号

供应商4：广州市广新农产品贸易公司

开户行：中行光明西路支行；

开户行账号：5100048756133；联系电话：020-72051870；

客户税务登记号：814002350489004；办事地址：广州市光明西路889号

供应商5：广州市天山贸易公司

开户行：工行龙金北路支行；

开户行账号：8001501249972；联系电话：020-75123960；

客户税务登记号：401458741263307 办事地址：广州市人民西路965号

供应商6：广州市涌富贸易公司

开户行：工行东华路支行；

开户行账号：8144052100966；联系电话：020-70328860；

客户税务登记号：548770001242261；办事地址：广州市东华路810号

供应商7：广州隆发贸易公司

开户行：中行工业大道办事处；

开户行账号：5446081609332；联系电话：020-71198862；

客户税务登记号：811420596855201；办事地址：广州市隆发贸易公司

五、公司员工资料

详见下页员工资料表

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六、公司原材料资料

表2.2：公司原材料资料

原材料名称 单位 单价（元） 税目名称 玻璃酒瓶 支 0.4 Sm0039非消费税品 包装纸箱L-1100 个 1.25 Sm0039非消费税品 包装纸箱M-1101 个 0.75 Sm0039非消费税品 包装纸箱X-1102 个 0.5 Sm0039非消费税品 小麦 吨 900 Sm0039非消费税品 高粱 吨 600 Sm0039非消费税品 谷子 吨 1000 Sm0039非消费税品 啤酒花 吨 5000 Sm0039非消费税品 香蕉 吨 3800 Sm0039非消费税品 菠萝 吨 2681.25 Sm0039非消费税品

农产品在本系统可用非消费税品代替

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长期待摊费用 递延所得税资产 其他非流动资产 非流动资产合计： 资产总计： 资产 流动资产： 货币资金 交易性金融资产 应收票据 应收账款 预付款项 应收利息 应收股利 其他应收款 存货 一年内到期的非流动资产 其他流动资产 流动资产合计 非流动资产： 可供出售金融资产 持有至到期投资 长期应收款 长期股权投资 投资性房地产 固定资产 在建工程 工程物资 固定资产清理 生产性生物资产 油气资产 无形资产 开发支出 商誉 长期待摊费用 递延所得税资产 其他非流动资产 本期数 盈余公积 未分配利润 143103047.35 股东权益合计 598594413.75 负债和股东权益总计 153700572.71 116224763.34 349925336.05 598594413.75 本期数 6325000.00 26551644.91 79654934.94 13800000.00 1305855.74 37687837.60 2024000.00 86313711.69 1320166.36 22000000.00 22000000.00 80000000.00 22000000.00 22000000.00 80000000.00 23088386.88 69265160.64 12000000.00 1135526.73 32772032.70 1760000.00 80000000.00 1147970.75 年初数 5500000.00 广东瑞德酒业股份有限公司××（初始化年度）年12月31日的资产负债表如下： 年初数 负债和股东权益 流动负债： 8006800.00 交易性金融负债 71939266.00 应付票据 7000000.00 预收款项 5070000.00 应付职工薪酬 7596000.00 应交税费 4081100.00 应付利息 31329892.73 应付股利 其他应付款 一年内到期的非流动负债 流动负债合计 非流动负债： 应付债券 专项应付款 递延所得税负债 其他非流动负债 非流动负债合计 负债合计 股东权益 4249036.50 股本 资本公积 减：库存股 盈余公积 未分配利润 30000000.00 长期借款 45000000.00 长期应付款 63854010.85 预计负债 483099153.59 455491366.40 其他流动负债 198468128.00 207986126.76 短期借款 9207820.00 82730155.90 8050000.00 5830500.00 8735400.00 4693265.00 36029376.64 129354508.05 112482180.91 应付账款 254983151.24 226669077.70 30000000.00 45000000.00 74757590.43 4886391.98 276983151.24 248669077.70 156409234.89 153700572.71 124350749.87 116224763.34 21

非流动资产合计： 154643982.41 143103047.35 股东权益合计 资产总计： 637743136.00 598594413.75 负债和股东权益总计 广东瑞德酒业股份有限公司××年11月30日的利润表如下： 项目 本期数 一、营业收入 4,258,868.18 减：营业成本 1,653,382.15 营业税金及附加 95,459.42 销售费用 283,342.53 管理费用 529,777.26 财务费用 14,635.08 资产减值损失 65200 加：公允价值变动收益（损失以“－”号填列） 投资收益（损失以“－”号填列） 49,713.20 其中：对联营企业和合营企业的投资收益 二、营业利润（亏损以“－“号填列） 1,666,784.94 加：营业外收入 5,659.09 减：营业外支出 72,727.27 其中：非流动资产处置损失 三、利润总额（亏损以“－”号填列） 1,599,716.76 减：所得税费用 527,906.53 四、净利润（净亏损以“－”号填列） 1,071,810.23

广东瑞德酒业股份有限公司××年12月31日的利润表如下： 项目 本期数 上期数 一、营业收入 3,101,400.00 4,258,868.18 减：营业成本 2,545,572.00 1,653,382.15 营业税金及附加 162,930.00 95,459.42 销售费用 53,420.10 283,342.53 管理费用 19,432.11 529,777.26 财务费用 124,601.01 14,635.08 资产减值损失 65200 65200 加：公允价值变动收益（损失以“－”号填列） 投资收益（损失以“－”号填列） 8,465.89 49,713.20 其中：对联营企业和合营企业的投资收益 二、营业利润（亏损以“－“号填列） 138,710.67 1,666,784.94 加：营业外收入 0.00 5,659.09 减：营业外支出 0.00 72,727.27 360759984.76 349925336.05 637743136.00 598594413.75 22

其中：非流动资产处置损失 三、利润总额（亏损以“－”号填列） 减：所得税费用 四、净利润（净亏损以“－”号填列） 45,774.52 527,906.53 138,710.67 1,599,716.76 92,936.15 1,071,810.23 八、企业所得税附表资料

1．××年实现商品销售收入49948950.00元，工会使用企业自产商品127200.00元，向广东省第九届酒博览会捐赠自产商品30000.00元；

2．××年销售商品的成本为20794083.65元，工会使用企业自产商品的成本为101760.00元，捐赠商品的成本为24000.00元；

3．××年实现无形资产出售收益62250.00元，发生固定资产盘亏520000.00元； 4．××年发生的期间费用：销售费用3170187.94元，管理费用6629382.00元，其中业务招待费1002568.50元，财务费用285586.86元；

5．××年公允价值变动收益-10900.00，其中对广东万和债券的交易性金融资产计量如下。 项目（交易性金融资产） 广东万和债券 期初账面金额（公允价值） 1252900.00 初始成本 1240100.00 期期末账面金额（公允价值） 1242000.00 6．××年实现投资收益540611.09元，其中：对广东西飘债券的持有至到期投资的持有收益151200.00元，实现对广州市红派电子股份有限公司（期初投资：2000000.00元投资占比30%，以后再未增加投资。被投资企业的所得税率为25%）的长期股权投资（成本法核算）的投资收益284165.00元，实现对南昌市华美电子股份有限公司（期初投资：7000000.00投资占比10%，以后再未增加投资。被投资企业的所得税率为25%）的长期股权投资的投资收益105246.09元（成本法核算）；

7．××年发生电视广播广告支出1200000.00元，报刊杂志广告支出80000.00元，其他媒体广告支出20000.00元，以上费用支出都有发票。以前年度累计未扣除的广告费支出为12000.00元；

8．××年固定资产、无形资产折旧、摊销表： 资产类别 一、固定资产 1.房屋建筑物 2.机器机械 3.与生产经营有关的器具工具家具 4.运输工具 5.电子设备 二、无形资产 合计 资产原值 48568168 折旧、摊销年限 30 10 10 6 5 10 647605.6 1398720 672000 91200 1344000 100000 4603525.6 本期折旧、摊销额 19428168 14570000 7000000 570000 7000000 1000000 101636336 备注：以上折旧年限、摊销年限都是经税局核定的。

9．××年资产减值损失：191300.00元，其中：企业减值准备明细表：

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准备金类别 坏（呆）账准备 存货跌价准备 消耗性生物资产减值准备 持有至到期投资减值准备 可供出售金融资产减值 长期股权投资减值准备 投资性房地产减值准备 固定资产减值准备 在建工程（工程物资）减值准备 生产性生物资产减值准备 无形资产减值准备 商誉减值准备 合计 期初余额 2000 本期转回额 1500 本期计提额 2800 100000 90000 期末余额 3300 120000 120000 20000 30000 52000 1500 1002800 1053300

10．××年度主发生主营业务税金3548015.50元。

11．××年度的平均资产总额605758045.75元，平均职工262人。

12．记入成本、费用的实发工资总额：10616000元，缴纳的基本保险金为3312192元，拨缴职工工会经费212320元，职工教育经费159240元，支出的职工福利费424640元、缴纳的住房公积金1061600元。

13、固定资产盘盈，公允价值：20万元。；

14．企业无以前年度的未弥补亏损，也无境外所得；

15．××年企业通过中国红十字会向四川灾区捐赠1270000.00元，通过中国红十字会向湖南灾区捐赠100000.00元，通过中华文化社会发展基金会向广州图书馆捐赠53000.00元。

16．××年度企业无以前年度未结转抵扣的技术开发费加计扣除额，本年度发生技术开发费用280000.00元，尚未形成无形资产。 九、公司××年12月发生的经济业务

1. 12月1日，销售给广州市烟酒总公司瑞德瓶装白酒（56度 ）（360元/箱），800箱，瑞德纯生啤酒500箱（40元/箱），瑞德保健酒300箱（240元/箱），取得不含税销售收入38万元，开具增值税专用发票一张，发票类别码：4400255320，发票号码：00256300。另外，收到运输发票一张，支付运输费用2万元（广州市路路通物流公司）。

2. 12月2日，向广州津亮玻璃厂购进玻璃酒瓶500000支，每支0.40元，支付货款20万元，取得增值税专用发票，货物入库。支付运输费用2.4万元，取得运输发票。

3. 2月3日，直接向附近农民购进农产品一批，支付收购价20.28万元，支付给运输单位运费3万元，取得相关合法票据，农产品已验收入库。并将购进农产品的23280.08元（其中产品购价：26200.00元，运费2850.00元）用于本企业职工福利。（供应商是增城新化村

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农民）

4. 12月4日，收到广州市日升纸箱厂为本厂订做的包装纸箱，支付费用50万元（不含税），货已收到，验收入库，收到增值税专用发票一张。

5. 12月5日，缴纳上月应交增值税348253.83，缴纳上月应缴消费税355952.00元。 6. 12月7日，代销新疆哈尔葡萄酒厂“红喜”干红系列葡萄酒200箱，每箱12支，每箱单价450元。支付货款为9万元，签订合同一份。收到增值税专用发票一张。

7. 12月8日，将自产的瑞德瓶装白酒（56度）直接用于职工福利，合计150箱. 360元/箱,5.4万元

8. 12月9日，广州新天地酒家购进瑞德瓶装白酒（38度）酵香500箱、瑞德纯生啤酒 3000箱、瑞德普通啤酒 2000箱、瑞德料酒100箱、瑞德保健酒500箱、瑞德米酒500箱。取得销售收入62.44万元（不含税），开增值税专用发票一张发票类别码：4400255320，发票号码：00256301。

9. 12月9日，向广州市天一酒厂销售酒精一批，取得不含税销售额8万元，开增值税专用发票一张，支付运输费用1万元，取得运输单位的运输发票，发票类别码：4400255320，发票号码：00256302。

10. 12月10日，向广州市广新农产品贸易公司购进粮食一批，支付货款60万元（不含税），取得增值税专用发票一张（税率13%），支付运输费用4.5万元，取得运输发票。

11. 12月10日，向广州市火宫殿火锅连锁店销售瑞德瓶装白酒（43度 ）300箱、瑞德普通啤酒4000箱、瑞德扎啤 25吨，价款合计36.4万元，取得销售扎啤包装物押金3万元，单独记账。开增值税专用发票一张. 发票类别码：4400255320，发票号码：00256303

12. 12月11日，广东省第九届酒博览会在广州市举行（为期3天），向组委会捐赠瑞德瓶装白酒（56度）20箱、瑞德瓶装白酒（43度）20箱、瑞德瓶装白酒（38度）酵香20箱、瑞德保健酒20箱。价格合计3万元。

13. 12月17日，销售给广州市东欣商行瑞德米酒：1000箱，瑞德瓶装白酒（43度 ）：500箱，价款合计44万，货已发，款未收，已开增值税发票一张，发票类别码：4400255320，发票号码：00256304。

14. 12月20日，向广州市天山贸易公司购进啤酒花20吨，单价5000元/吨，货已入库，价款合计10万元，取得增值税专用发票一张，支付运费1.1万元，取得运输发票。

15. 12月21日，仓库发生意外，经税务机关核定损失玻璃酒瓶80000个，共计损失金额32000.00元。

16. 12月22日，向广州市涌富贸易公司购进粮食50万元（不含税），取得增值税专用发票，货已入库，支付运费3.4万元，取得运输发票。

17. 12月22日，销售给广州荣华超市瑞德瓶装白酒（38度）醇香：1000箱、瑞德纯生啤酒：3000箱、瑞德米酒：500箱，合计价款58万，取得增值税专用发票，发票类别码：4400255320，发票号码：00256305。

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