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我国从2009年1月1日起,全面推行增值税转型改革,核心内容是允许企业抵扣新购入设备所含的增值税。此项调整有利于鼓励投资、促进企业技术进步以增强企业的发展势头,对我国经济又好又快发展将产生多方面的积极影响。文章仅就其对企业(一般纳税人)会计的影响简要分析,并提出对实务操作中需要关注的几项要点。
Since January 1, 2009, China has fully implemented the reform of value-added tax reform. Its core content is to allow enterprises to offset the value-added tax included in new purchased equipment. This adjustment is conducive to encouraging investment, promoting technological progress in enterprises so as to enhance the momentum of development of the enterprises and will have a wide range of positive impacts on the sound and rapid economic development of our country. The article only briefly analyzes its impact on the accounting of enterprises (general taxpayers), and puts forward several points that need attention in practical operation.