实行增值税后小规模纳税企业的会计核算姚培营，张玉霞《增值税暂行条例》将纳税人分为一般纳税人和小规模纳税人。现就小规模纳税人的会计核算方法作些介绍。１．小规模纳税企业购入货物无论是否具有增值税专用发票，其支付的增值税额均不计入进项税额，不得由销项税额抵... Accounting for small-scale taxpaying enterprises after value-added tax accounting Yao Peiying, Zhang Yuxia The “Provisional Regulations on Value-added Tax” classifies taxpayers into general taxpayers and small-scale taxpayers. Now on the small-scale taxpayers accounting methods for some introduction. 1. Small-scale taxpayers purchasing goods regardless of whether there is a VAT invoice, VAT paid are not included in the amount of input tax, the output tax can not be arrived at ...