试议新增值税暂行条例下的增值税会计处理

On Value-added Tax Accounting Treatment Under the New VAT Provisional Regulations

依据新增值税暂行条例等法规,本文从新增固定资产、销售使用过的固定资产和销售货物三个方面,分析了增值税会计处理的变化。

This article analyzed changes in accounting treatment of VAT from three aspects of new added fixed assets, sales of fixed assets used by and the sale of goods according to the laws and regulations of the New Value-added Tax Provisional Regulation.