(2) the choice of tax classification code:
1. The tax rate of tax classification code is inconsistent with the actual tax rate required by accounting. You can call the tax classification code first, and then modify the tax rate in the commodity code editing interface.
2. Send mixed goods. For example, the name of the goods issued by the supermarket is food, but the actual goods are a series of goods such as bread, biscuits and milk. Due to the detailed division of tax classification codes, it is impossible to call multiple codes together.
It is suggested that the accountant fill in the name according to the actual goods before choosing the corresponding tax item classification code, or ask the accountant to ask the competent tax bureau whether to allow common names and choose which common name category instead.
3. When choosing the tax classification code, you should first decide whether to sell goods or services, which will help you find it in the category. It is recommended to use search to search for keywords first (do not enter the full name). For example, if a commodity shelf resident list is issued, the reduced range of shelves can be retrieved.
Extended data:
Structural form: the structural form of the classification coding system.
In group technology, there are three forms of code structure: tree structure (hierarchical structure), chain structure and mixed structure.
1, the code bits in the tree structure are subordinate, that is, except the feature code in the first code bit, the exact meaning of other code bits should be determined according to the previous code bits. As shown in figure 4-1a. Tree-structured classification and coding system contains a lot of feature information, which can describe the features of parts in detail, but its structure is complex and it is not convenient to code and identify codes.
2. Chain structure is also called parallel structure or matrix structure, and each feature code in each code bit has an independent meaning, regardless of the front and back bits, as shown in Figure 4- 1b). Chain structure contains less feature information than tree structure, but its structure is simple and easy to code and identify. The auxiliary code of OPITZ system belongs to chain structure.
3. There are the above two structures in the mixed structure system. Most classification and coding systems have mixed structures, such as Opitz system and KK system.
Baidu Encyclopedia-Classification and Coding System