| 浅析增值税转型改革对会计核算的影响 |
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| 引用本文： | 文君. 浅析增值税转型改革对会计核算的影响[J]. 价值工程, 2010, 29(35): 113-113 |
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| 作者姓名： | 文君 |
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| 作者单位： | 铜陵有色金属集团公司,合肥230601 |
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| 摘 要： | 随着2009年1月1日增值税转型改革的全面推行,我国实现了由生产型增值税向消费型增值税的变革,它必将对会计核算产生深刻影响。本文就消费型增值税对会计核算的影响进行浅要分析。
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| 关 键 词： | 增值税转型 税收政策 进项税 会计核算 |
The Impact of Transformation of Value-added Tax Reform to Accounting |
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| Wen Jun. The Impact of Transformation of Value-added Tax Reform to Accounting[J]. Value Engineering, 2010, 29(35): 113-113 |
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| Authors: | Wen Jun |
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| Affiliation: | Wen Jun (Tongling Nonferrous Metals Group Co., Ltd., Hefei 230601, China ) |
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| Abstract: | With the full implementation of the value-added tax reform at 1 January 2009, China achieved the changes from production-based valueadded tax to consumption-based value-added tax, which will have a profound impact on accounting. This paper analyzed the impact of consumptionbased value-added tax to accounting. |
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| Keywords: | transformation of value-added tax tax policy input tax accounting |
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