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我国全面推进营改增改革,将企业新增不动产所含增值税纳入了抵扣范围,且将不动产进项税额分两次进行抵扣。原增值税的会计核算已不能满足信息需求,税收法规的新变化必然要求相关的会计处理与之相适应。本文紧扣最新政策,结合《不动产进项税额分期抵扣暂行办法》的具体规定,分析和探讨不动产进项税额分期抵扣的具体会计处理。
China comprehensively pushed forward the reform of the reform of camps and added the VAT included in the new real estates of the enterprises to the scope of deductibility, and deducted the deductible input tax of immovable property twice in two. The original value-added tax accounting has been unable to meet the information needs, tax laws and regulations of the new changes will inevitably require the relevant accounting treatment to adapt. This article closely linked to the latest policy, combined with the “real estate input tax installment Interim Measures,” the specific provisions of analysis and discussion of real estate input tax installment specific accounting.