一、前言我国自2009年1月1日起,在全国范围内全面地推行消费型增值税,这是我国应对全球经济危机、扩大内需、深化税制改革的重大举措。转型实施的前后,有不少学者对于相关的固定资产涉税会计核算问题进行了分析。梁瑞红、陈爱林(2005)结合试点的的经验探讨了增值税转型对于相关问题 I. Introduction Since January 1, 2009, China has fully implemented the consumer value-added tax nationwide. This is a major measure taken by China in response to the global economic crisis, expanding domestic demand and deepening the reform of the tax system. Before and after the implementation of the transition, many scholars analyzed the tax related accounting issues concerning fixed assets. Liang Ruihong, Chen Ailin (2005) combined with the pilot’s experience to explore the transformation of value-added tax for the relevant issues