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自1994年我国全面推行增值税制度以来,与企业固定资产相关的增值税问题一直受到政府和企业的关注。本文回顾了我国增值税改革的历史进程,并结合实例分析了我国企业固定资产增值税会计核算的演进过程。
Since the full implementation of the VAT system in 1994, the issue of value-added tax related to fixed assets of enterprises has always been the subject of concern by the government and enterprises. This paper reviews the historical process of VAT reform in our country and analyzes the evolution process of VAT accounting of fixed assets in China with examples.