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增值税由生产型向消费型转变是增值税制改革的必然趋势 ,这一转变使固定资产确认计量计价范围发生改变 ,由此必然带来增值税会计制度的相应调整。本文论述了如何看待增值税的过渡转型和增值税会计制度如何解决由此而带来的固定资产会计核算问题。
The conversion of value-added tax from production to consumption is an inevitable trend in the reform of value-added tax system. This change causes the scope of measurement and valuation of fixed assets to be changed, which will inevitably bring about a corresponding adjustment of the VAT accounting system. This article discusses how to treat the transitional transformation of value-added tax and VAT accounting system to solve the resulting fixed asset accounting issues.