随着经济的发展,废旧物资越来越多,电信企业遵循可持续发展的理念,历来重视对废旧物资的管理和利用。2014年6月1日电信企业“营改增”后,增值税政策对原有的废旧物资账务处理产生了一定程度的影响,本文依据增值税条例,对电信企业废旧物资的账务处理重新进行归纳总结,便于企业更好地应对营改增。 With economic development, more and more waste materials, telecommunications companies follow the concept of sustainable development, has always attached importance to the management and use of waste materials. On June 1, 2014, after the telecom enterprises “business reform and increase ”, the value-added tax policy had a certain degree of impact on the original accounting treatment of waste materials. Based on the VAT regulations, Processed to re-summarize, to facilitate enterprises to better respond to business growth.