从今年1月1日起,我国实行新税制后,纳税人会计处理也有了相应的变动。 本文试从(资产负债、收入、费用利润五个方面)会计要素的角度来归类、分析探讨新税制会计处理的一些共性问题。 (一)由资产负担的税金 1、由存货性商品负担的税金 增值税纳税人购进货物,按税法规定应交纳增值税,这类税金属于由存货性商 From January 1 this year, China’s implementation of the new tax system, the taxpayer accounting treatment has also been a corresponding change. This article tries to classify the accounting elements from the aspects of assets and liabilities, income and expenses and profits, and analyzes and discusses some common problems in the accounting treatment of the new tax system. (A) of the taxes borne by the assets 1, VAT taxpayers born of inventory goods Buying goods, according to the tax law should pay VAT, such taxes belong to the inventory by the trader