摘要
文章以2004年我国东北地区试行增值税转型为背景,结合我国经济国情,阐述了将中国现行的生产型增值税转为消费型增值税的必要性及所面临的困难,并介绍了转型后的消费型增值税会计处理。
Against the background of incremental taxation transform tried out in the north - eastern area in 2004, the paper expounds the necessity of taxation transform from production to consumption type, as well as the followed difficulty for us, and then discusses the management of incremental taxation with consumption type after transform.
出处
《辽宁科技学院学报》
2006年第3期57-58,共2页
Journal of Liaoning Institute of Science and Technology
关键词
生产型增值税
消费型增值税
抵扣
税负
Incremental taxation with production type
Incremental taxation with consumption type
Counteraction
Tax payment
