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从上世纪九十年代开始,为配合增值税改革,国家财政部出台了一系列关于增值税会计处理的规定,规范了增值税的账务处理,推动了税制改革。但是随着税制改革和会计改革的深入,出现了一些新的问题,例如为了平衡增值税税负率,推迟抵扣的进项税额如何入账;首次购买税控设备及技术维护费用直接减免的增值税的入账问题;企业会计准则规定不确认收入,但先已开票需要计算的增值税的入账问题。这些问题有些是原来的规定不能适应目前的实际情况,有些是原来没有规定,或者只进行了原则性的规定,但没有具体规定如何进行会计处理。因此,本文对增值税一般纳税人在实际工作中存在的几个具体问题如何进行账务处理进行了探讨。
Since the 1990s, in order to tie in with the VAT reform, the Ministry of Finance has promulgated a series of regulations on the accounting treatment of value added tax, standardized the accounting treatment of value added tax and promoted tax reform. However, with the deepening of tax reform and accounting reform, some new problems have emerged. For example, in order to balance the VAT burden rate, how is the input tax deferred? How to record the VAT? The first purchase of tax control equipment and the direct reduction and exemption of technical maintenance fee Of the accounting issues; Accounting Standards for Business does not confirm the revenue, but the invoice must be calculated before the value-added tax accounting issues. Some of these problems are the original provisions can not adapt to the current actual situation, some were originally not provided, or only the principle of the provisions, but did not specify how to carry out accounting treatment. Therefore, this article discusses how to deal with some specific problems existing in the actual work of value-added taxpayers in general.