论文部分内容阅读
我部在2016年12月发布了《财政部关于印发<增值税会计处理规定>的通知》(财会[2016]22号,以下简称《规定》),该《规定》自发布以来,受到广泛关注,为便于理解,现就有关问题解读如下:一、关于待认证进项税额的结转根据《规定》第二(一)2项,一般纳税人购进货物、加工修理修配劳务、服务、无形资产或不动产,用于简易计税方法计税项目、免征增值税项目、集体福利或个人消费等,其进项税额按照现行增值税制度规定不得从销项税额中抵扣的,取得增值税专用发票
In December 2016, the Ministry of Finance issued the Notice of the Ministry of Finance on Printing and Distributing the Provisions on the Accounting Treatment of Value-added Tax (Cai Kuai [2016] No. 22, hereinafter referred to as the “Regulations”), which has received extensive attention since it was released For ease of understanding, the relevant issues are hereby read as follows: I. Carry-over of the input tax to be certified According to Item 2 (1) and Item 2 of the “Provisions”, ordinary taxpayers purchase goods, process, repair and reorganize labor services and services and intangible assets Or immovable property, which are used for tax calculation of simple taxation methods, exemption of value-added tax items, collective welfare or personal consumption, etc., and the input tax amount can not be deducted from the output tax amount according to the current VAT system,