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为推进增值税制度完善,促进国民经济平稳较快发展,国务院决定自2009年1月1日起,在全国实施增值税改革。此次改革的核心内容是企业购置固定资产进项税额可以抵扣,它标志着我国增值税类型从生产型全面转化为消费型。但在进项税抵扣实施的过程中却出现对抵扣的范围和条件不明确的现象,在会计处理的方法上仍采用改革前的方法。本文针对以上情况的出现,对抵扣的范围、条件和不能抵扣的具体情况进行了归纳,使固定资产进项税抵扣问题更加清晰、明确,探索改革意义。
In order to promote the improvement of the VAT system and promote the steady and rapid development of the national economy, the State Council decided to carry out the VAT reform nationwide starting January 1, 2009. The core content of this reform is that enterprises can deduct the input tax on the purchase of fixed assets, which indicates that the type of value-added tax in our country will be fully converted from consumption to consumption. However, during the implementation of input tax deduction, the scope and conditions of deduction are not clear, and the methods of accounting treatment are still adopted before the reform. In view of the above situation, this article summarizes the scope and conditions of deductibles and the specific circumstances that can not be deductible, so that the issue of deductible input tax on fixed assets is clearer and clearer and the meaning of reform is explored.