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与一般工商企业一样，事业单位属于增值税纳税人的，同样分为一般纳税人和小规模纳税人，两类纳税人的计算和有关会计处理亦各不相同。新颁布的《事业单位会计制度》对一般纳税人的增值税会计处理作了明确规定，对小规模纳税人的增值税处理未作说明。为完善新制度，笔者补...
As with general industrial and commercial enterprises, institutions that belong to value-added taxpayers are equally divided into general taxpayers and small-scale taxpayers. The calculation of the two types of taxpayers and the accounting treatment are also different. The newly promulgated “Accounting System for Public Institutions” clearly stipulates the accounting treatment of value-added tax for general taxpayers and does not explain the VAT processing of small-scale taxpayers. In order to improve the new system, I make up ...