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增值税直接减免是企业会计处理的重要组成部分,但由于目前涉税法规制度和会计准则中的空白及漏洞导致企业增值税直接减免会计处理存在一些问题。本文拟对这些问题进行分析,并提出改进建议以供参考。
Direct tax relief for VAT is an important part of the accounting treatment of enterprises. However, there are some problems in the accounting treatment of VAT deduction directly due to the gaps and loopholes in the tax-related regulations and accounting standards. This article intends to analyze these issues and make suggestions for improvement for reference.