摘要
增值税由生产型转变为消费型,抵扣范围扩大,必然影响到固定资产涉税会计核算。本文从固定资产增加和固定资产减少两个方面,对消费型增值税下固定资产涉税会计核算的具体问题进行了探讨。
The accounting treatment of tax items of fixed assets may inevitably be affected by the transition of VAT from production-type to consumption-type and thus the expanding of deduction scope.This paper discusses various issues in accounting treatment of tax items of fixed assets under consumption-type VAT from the aspects of increased or reduced fixed assets.
出处
《涉外税务》
CSSCI
北大核心
2010年第7期56-61,共6页
International Taxation In China
关键词
消费型增值税
固定资产
会计核算
Consumption-type value-added tax Fixed asset Accounting treatment
