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财会〔2016〕22号2016年12月3日根据《中华人民共和国增值税暂行条例》和《关于全面推开营业税改征增值税试点的通知》(财税〔2016〕36号)等有关规定,现对增值税有关会计处理规定如下:一、会计科目及专栏设置增值税一般纳税人应当在“应交税费”科目下设置“应交增值税”、“未交增值税”、“预交增值税”、“待抵扣进项税额”、“待认证进项税额”、“待转销项税额”、“增值税留抵税额”、“简易计税”、“转让金融商品应
Finance and Accounting (2016) No. 22 December 3, 2016 Pursuant to the Provisional Regulations of the People’s Republic of China on Value-added Tax and the Circular on the Pilot Launch of the Business Tax Reform and Levy of Value-added Tax (Cai Shui [2016] No. 36) The relevant provisions of the accounting treatment of value added tax are as follows: First, the accounting subjects and columns to set value-added tax The general taxpayers should be set under ”Taxes payable “ subjects should pay VAT, ” “Pre-paid value-added tax ”, “to be deductible input tax ”, “pending input tax ”, “pending sales tax ”, “ ”Simple tax “, ”Transfer of financial products should be