增值税转型对固定资产会计处理的变化及特例

增值税转型造成了固定资产核算过程中，因固定资产购置时间不同和原购置时增值税的处理不同，从而使固定资产新增时增值税进项税、视同销售时销项税的处理发生了改变。购进用于非应税项目等的固定资产不允许抵扣进项税额；纳税人销售自己使用过的固定资产要区分不同情形征收增值税；纳税人已抵扣进项税额的固定资产用于非增值税应税项目，以及自制或购进固定资产发生非正常损失要在当月按原适用税率计算并转出不得抵扣的进项税额。通过增值税转型后固定资产核算特例，详细分析了增值税转型前后的变化与纳税影响。

Brief Statement on the Change and the Special Sample in the Fixed Assets Accountant Disposing during the Value Added Tax Transfermation

The added value tax transformation results in the fixed assets check the process in purchase time because of the fixed assets dissimilarity and purchase at first the processing of the added value tax dissimilarity, while thus making fixed assets add added value tax income tax, see as the sale sold a processing of tax to take place the change.Buy in to used for not should the tax item etc. of fixed assets disallow to arrive to button up the income amount of tax;The taxpayer sells the fixed assets that the oneself uses to want to distinguish analyse the different situation to collect the added value tax;The taxpayer hases already arrived the fixed assets of button up the income amount of tax to used for non- added value tax should the tax item and self-control or buy takes place to lose to want normally not into the fixed assets at be the month and press to apply the tax rate calculation and turn at first can not arrive to button up of income amount of tax.The fixed assets checks after passing the added value tax transformation especially the example was detailed to analyze the added value tax transformation in front and back of variety with pay tax the influence.