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在2013年12月12日,财政部和国家税务总局联合发布了财税〔2013〕106号文件,把铁路运输业纳入营业税改征增值税的范围。本文阐述了相关政策发布后铁路运输业固定资产核算将可能发生的变化,并通过举例比较了各种情形下的会计核算及其对财务报表的影响,试图对铁路运输企业在增值税税制框架下固定资产的管理提出可行的建议。
On December 12, 2013, the Ministry of Finance and the State Administration of Taxation jointly issued Cai Shui [2013] No. 106 document, bringing the railway transportation business into the scope of the business tax for VAT. This article elaborates the possible changes of fixed asset accounting of railway transportation industry after the relevant policies are released. By comparing the accounting and its impact on the financial statements in various situations, this paper attempts to discuss the changes of railway transportation enterprises under the VAT system The management of fixed assets put forward feasible suggestions.