特殊业务的增值税会计处理

The Accounting Treatments of Value Added Tax in Special Businesses

税法中对增值税的核算政策性很强 ,本文根据最新颁布的《企业会计准则》和《中华人民共和国增值税暂行条例实施细则》 ,对实际工作中增值税核算可能会遇到的一些特殊业务 ,进行了归纳总结 ,并介绍了相应的会计处理方法。

The examination and calculation of VAT(value added tax)in tax law lays emphasis on policy. According to the newest Accounting Principles of Enterprises and VAT Provisional Implementing Regulations in the People′s Republic of China, this essay summarizes some special businesses that are possibly met in the examination and calculation of VAT in practical work, and introduces corresponding accounting treatments.