浅谈增值税执行价外税的财务核算及帐务处理林金和根据新税制规定，增值税执行价外税，且进项税金采取凭增值税专用发票计算扣税，这是按照增值税的基本原理和国际上通行的增值税计算方法制订的，它规范和简化了增值税的计算办法，改变了原“价内”税把成本、利润核算与税... Talking about the implementation of VAT tax accounting and accounting treatment Lin Jin and tax rules in accordance with the new tax, VAT implementation of the foreign tax, and input tax invoices with special VAT invoices, which is based on the basic value-added tax Principle and internationally accepted method of calculation of value added tax, which standardizes and simplifies the calculation of value added tax, changing the original “price” tax to the cost, profit accounting and tax ...