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随着新增值税暂行条例的实施,我国的生产型增值税改为消费型增值税,进项税额抵扣范围扩大,这个转变必然影响到会计核算中固定资产的计价、应纳增值税额的确定等相关的一系列问题。本文将对新增值税条例下固定资产的购入及销售两方面涉税业务核算进行探讨。
With the implementation of the Provisional Regulations on New Value Added Tax, the value-added tax on production in our country is changed to the consumption-based value added tax and the scope of deductible input tax is expanded. This change will inevitably affect the valuation of fixed assets in accounting and the determination of value added tax Related to a series of questions. This article will discuss the tax-related business accounting for the purchase and sale of fixed assets under the new VAT regulations.