第23节：账前消化(16)
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我国税法规定：城镇土地使用税的纳税义务人为拥有土地使用权的单位和个人，对拥有土地使用权的单位和个人不在土地所在地的，其土地的实际使用人和代管人为纳税人。龙腾小说ltxsba.com
房产税的纳税义务人为产权所有人，对产权所有人不在房屋所在地的，由房产代管人或者是使用人纳税。可见，税法并没有规定必须由出租方交房产土地税这一条。
许多企业在签合同时都没有考虑将来的税收缴纳问题，因此，上述现象显得非常普遍。建议企业在签合同时一定要注意事前考虑和处理税务等问题，做到账前消化。（七）企业票据的消化
票据的开立是由合同决定的，合同对财务的影响有相当部分通过票据来产生。那么很显然，账前消化合同必然要求账前消化票据。
账前消化票据的重要性还体现在：票据制度是国家税务机关用来对企业进行管理的工具，票据方面的不规范意味着违反国家的相关规定甚至法律，可能带来极其严重的后果。而企业如果不能在事前有效规划票据的管理，到事后往往别无他策，只好铤而走险，这样的教训数不胜数，很值得企业家们反思和借鉴。
2？7三角债使会计做账“无米下锅”〖〗
某企业2004年实际收入是1700多万，但是由于企业涉及多笔三角债，账上能确认的收入和支出只有470万，票据也就不能及时取得，做账方面困难重重。
年终管理层向股东们汇报的时候，只能在提供给税务部门的报表后面附一张内部的报表，因为有这么多收入和支出不能确认。账上如果确认了，税务部门会要求出示合法票据，每一分钱都要说清楚，但是拿470万的收支向股东又交代不过去。
所以只好做另一套补充报表给股东看，但这样的做法绝非长久之计。
三角债是企业经营过程中经常碰到的问题，不是什么新鲜事，所有企业都有可能会遇到三角债。这个问题的产生不仅与企业有关，也与国家的宏观经济因素、与社会的诚信度有关系。人们对商品经济的认识、对市场经济规律的了解还很不到位，觉得有些时候拖欠点款项无所谓，结果是大家你欠我的，我欠他的，形成风气，极大地损害了企业的信誉和经济的健康运转。另外，我国社会主义市场经济制度的不健全也是三角债出现的重要原因。
三角债对财务管理有很大的影响，具体表现在：
第一，收入不能及时确认。
企业把产品卖出去以后，对方不及时付款，从而无法开立票据，形成有了收入也不能开票的状况。这就导致收入无法及时确认，财务上的收入确认和实际业务相脱节。
第二，支出不能及时取得票据。
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