增值税转型及会计核算的变化

Increment Duty Reforming and Accounting Change

增值税改革是近年来财税最热点问题之一。增值税改革势在必行,但改革后又会给经济社会带来方方面面的影响,对会计的影响主要体现在固定资产的取得和固定资产的处置两方面。

The reform of value-added tax has always been the hot point among recent fiscal-tax problems.It is surely to make a reform on value-added tax,however,the reform will have an influence on the society in a lot of aspects.The achievement and the disposal of the fixed assets are the two aspects which are affected by the reform.