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根据新修订的《增值税暂行条例》和《增值税暂行条例实施细则》,全国所有行业增值税一般纳税人自2009年1月1日起全面实施增值税转型改革。自营工程是指企业自行组织工程物资采购、自行组织施工人员施工的建筑工程和安装工程,企业以自营方式建造固定资产,其成本应当按照直接材料、直接人工、直接机械施工费等计量。本文将以一般纳税人的工业企业为例,就增值税转型后自营两种不同固定资产时的会计核算及账务处理进行探讨。
According to the newly revised “Provisional Regulations on Value-Added Tax” and “Detailed Rules for the Implementation of Provisional Regulations on Value-added Tax”, the VAT general taxpayers of all industries across the country have fully implemented the VAT reform since January 1, 2009. Self-construction refers to the construction of construction materials and installation works by enterprises themselves organized by the construction materials procurement, construction of fixed assets by self-support, the cost of which should be measured according to the direct materials, direct labor, direct machinery construction costs. This article will take the general taxpayer’s industrial enterprise as an example to discuss the accounting and accounting treatment when owning two different fixed assets after the VAT transformation.