论文部分内容阅读
我部在2016年12月发布了《财政部关于印发<增值税会计处理规定>的通知》(财会[2016]22号,以下简称《规定》),该《规定》自发布以来,受到广泛关注,为便于理解,现就有关问题解读如下:一、关于待认证进项税额的结转根据《规定》第二(一)2项,一般纳税人购进货物、加工修理修配劳务、服务、无形资产或不动产,
In December 2016, the Ministry of Finance released the Notice of the Ministry of Finance on Printing and Distributing the Provisions on the Accounting Treatment of Value Added Tax (Cai Kuai [2016] No. 22, hereinafter referred to as the “Regulations”), which has received extensive attention since it was released For ease of understanding, the relevant issues are hereby read as follows: I. Carry-over of the input tax to be certified According to Item 2 (1) and Item 2 of the “Provisions”, ordinary taxpayers purchase goods, process, repair and reorganize labor services and services and intangible assets Or real estate,