扩大增值税抵扣范围后固定资产进项税额的会计处理

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扩大增值税抵扣范围后,新增固定资产进项税额的会计处理,是试点范围内的企业不可回避的问题.本文根据扩大增值税抵扣范围的相关政策,结合现行的增值税会计处理制度,探讨了扩大增值税抵扣范围后新增固定资产进项税额的3种较为实用和操作性较强的会计处理方法.
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