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自2016年5月1日全面营改增之后,不动产核算的会计处理发生了重大变化,尤其是取得固定资产时有关增值税的处理。本文主要阐述的是营改增新政策实施之后有关固定资产核算的变化,并通过具体的案例分析了全面营改增前后有关不动产的账务处理,通过对比分析发现了其中的差异,并解释了差异产生的原因。从而说明了营改增新政策实施之后对不动产核算产生的重要影响。
Since May 1, 2016 after the comprehensive battalion increase, the accounting treatment of real estate has undergone major changes, especially in the acquisition of fixed assets value-added tax treatment. This article mainly expounds the changes of fixed asset accounting after the implementation of the policy of reform and innovation, and analyzes the accounting treatment of real estate before and after the comprehensive business reform through concrete cases. Through the comparative analysis, it finds the differences and explains The reason for the difference. This shows the important impact on the real estate accounting after the implementation of the policy of reform and reform of the camp.