摘要
国务院决定自2009年1月1日起，在全国实行增值税转型改革，实现增值税由生产型向消费型的转型，允许扣除购入固定资产所含的增值税，其改革势必给固定资产的会计核算带来较大的影响。文章首先介绍增值税新政策中允许抵扣的固定资产范围。分析固定资产外购及销售时的增值税处理，提出会计教学中存在的质疑及建议。
On Jan. 1, 2009 ,the state council put forward the renovation of added value from productive style to consuming style, allowing deducting the added value in fixed assets, which brings about great influence on accounting. This thesis firstly introduces the range of fixed assets in the new rule, analyzes the carrying-on of the buying and selling of fixed assets and then puts forward some suggestions.
