我国全面实施新的税收制度,使企业的税收会计核算发生了变化,其中,新旧增值税的会计处理方法就有较大的差异,现分项比较分析如下: 1、企业在国内采购货物,会计分录: (新)借:应交税金——应交增值税(进项税额) 借:材料采购、商品采购等 贷:银行存款或应付帐款 (旧)借:材料采购、商品采购等 China’s full implementation of the new tax system, the tax accounting changes have taken place, of which, the old and new value-added tax accounting treatment there is a big difference, the breakdown is as follows: 1, companies purchasing goods in the country, accounting Entry: (New) By: Taxes payable - VAT (input tax) By: Materials procurement, procurement of goods and other loans: Bank deposits or accounts payable (old) By: Material procurement, procurement of goods, etc.