摘要
简要分析了现有的增值税类型和我国增值税从生产型增值税向消费型增值税转型的必要性和实施步骤,并主要讨论了生产型增值税和消费型增值税会计核算的差异及对企业税负的影响。
The article made a brief analysis of the existing types of VAT and the necessity and implementation steps from the production-type VAT to consumption-type VAT transformation,and primarily analyzed the accounting differences and tax impact between production-type VAT and consumption-type VAT.
出处
《河南机电高等专科学校学报》
CAS
2010年第3期53-54,共2页
Journal of Henan Mechanical and Electrical Engineering College
关键词
生产型增值税
消费型增值税
折旧
production-type VAT
consumption-type VAT
depreciation
