新的《中华人民共和国增值税暂行条例》(中华人民共和国国务院令第538号)的实施标志着增值税转型将在全国范围内全面推行。增值税由生产型向消费型转型就意味着,企业购买固定资产所支付的价款中包含的增值税款可以作为进项税额抵扣,不再计入固定资产价值中,这势必会对企业的账务处理产生影响。并直接影响到企业会计科目的调整及实际的账务处理变更等多方面。 The new “Provisional Regulations of the People’s Republic of China on Value-added Tax” (Order No. 538 of the State Council of the People’s Republic of China) marks the full implementation of the VAT reform in a nationwide scale. The transformation of value-added tax from production to consumption means that the VAT included in the price paid by enterprises for purchasing fixed assets can be deducted as input VAT and can no longer be included in the value of fixed assets, which will inevitably affect the enterprise’s account Processing impact. And a direct impact on the adjustment of corporate accounting subjects and the actual accounting changes and other aspects.