固定资产增值税在现金流量表中的列示

Illustration of Value-added Tax on Fixed Assets in Cash Flow Statement

我国自2009年1月1日起,允许全国范围内的所有增值税一般纳税人抵扣其新购进设备所含的进项税额。但是对于固定资产增值税的报表列示,尤其在现金流量表中的列示,无论是准则还是各项规定则未涉及。本文通过对固定资产增值税在现金流量表主表和补充资料中的填列项目的简要分析,辅之以实例阐述了固定资产增值税在现金流量表中应如何列示。

Since January 1st, 2009, general valueadded taxpayers nationwide can deduct the input VAT when purchasing equipments. However, the illustration of VAT on fixed assets in all kinds of statements particularly in the cash flow statement has not been put across in current Standards or various Provisions. This paper conducts a brief analysis and gives an example to make clear how to illustrate this item in the main table and additional information of the cash flow statement.