增值税转型后固定资产涉税的会计处理

增值税由生产型转变为消费型，抵扣范围扩大，必然影响到会计核算中对于固定资产的计价、企业应纳增值税额的确定以及相关的一系列问题。本文仅对消费型增值税下增值税一般纳税人固定资产涉税业务的会计处理问题进行了探讨。

Research on salary status and design for small and medium-sized enterprises

The salary pertains to an enterprises lifeblood.The perfection degree of salary system is a major problem to be solved urgently for small and medium-sized enter prises and a challenge for a large company.Traditional salary system of small and medium-sized enterprise is not complex,the staff strive oneself to seek higher position in order to gain more salary,regardless of position and performance being suitable or not.But the managers of the enterprises also think the people have the ability to do the job whose climbing successful.Thus many talent were neglected who got lower salary at a lower position,whose ability limited have more salary and at a higher position.So it is urgent to perfect salary system,if we let its development alone,the results will be not only reducing performance but also loss of resources.But the design of a reasonable salary system cannot copy one for another.The enterprise should design it according to actual condition.Only reasonable salary system will suit the enterprises development in the future and to promote work performance and competitive advantage of the enterprises.