| 探析消费型增值税下固定资产处置的账务处理 |
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| 引用本文： | 余晓丹. 探析消费型增值税下固定资产处置的账务处理[J]. 吉林省经济管理干部学院学报, 2012, 26(5): 24-27 |
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| 作者姓名： | 余晓丹 |
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| 作者单位： | 无锡高等师范学校非师范部,江苏无锡,214153 |
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| 摘 要： | 随着＂新增值税条例＂实施,消费型增值税下固定资产购置和取得时允许抵扣增值税进项税额,使固定资产的核算有了重大的变化,更影响了固定资产处置时的核算。
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| 关 键 词： | 消费型增值税 固定资产处置 账务处理 |
Fixed Assets Accounting Treatment under the Consumption Type of VAT |
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| Yu Xiaodan. Fixed Assets Accounting Treatment under the Consumption Type of VAT[J]. Journal of Jilin Province Economic Management Cadre College, 2012, 26(5): 24-27 |
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| Authors: | Yu Xiaodan |
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| Affiliation: | Yu Xiaodan(Wuxi Normal School,Wuxi,Jiangsu 214153) |
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| Abstract: | With the implementation of New Value-added Tax Regulations ,fixed assets purchase and acquisition are deductible input VAT under consumption value-added tax,so accounting of fixed assets have significant changes,and influence fixed asset accounting. |
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| Keywords: | Consumption value-added tax Fixed assets Accounting treatment |
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