增值税转型对固定资产核算产生了一定的影响。探讨了增值税转型对固定资产核算的影响。从2017年7月1日起,我国全面实施增值税改革,这一改革对固定资产的核算产生了较大影响。增值税转型后并不是所有购进固定资产的进项税额都可以从销项税额中抵扣,而是应区分不同的情况进行账务处理。本文通过比较转型前后固定资产核算初始计量和后续计量的不同,分析增值税转型对固定资产核算的影响。 The transformation of value-added tax has a certain impact on fixed asset accounting. Discusses the impact of VAT transformation on fixed assets accounting. From July 1, 2017 onwards, China’s full implementation of value-added tax reform, the reform of fixed assets accounting had a greater impact. After the VAT transformation, not all the input tax on fixed assets can be deducted from the output tax, but should be handled differently depending on the circumstances. This article analyzes the impact of VAT transformation on fixed assets accounting by comparing the difference between initial measurement and subsequent measurement of fixed assets before and after the transition.