摘要
针对我国大中型企业普遍存在的三角债问题，根据现行税法中《增值税暂行条例》的规定，提出了对销售债权债务发生时的计税及会计处理方法的建议。
In accordance with the problem of mutilated debt existing widely in state enterprise, makes a suggestion on treatment method of count tax and accounting when there exsit the sale creditio's rights and debt,based on the stipulation of tax on added in current tax Law.
出处
《西山科技》
2000年第4期1-3,共3页
Xishan Science & Technology
关键词
赊购
拖欠贷款
税收
调节
三角债
大中型企业
Buy on credit Fail to pay one's debt Revenue Adjust Mutilated debt
