摘要
2008年国家出台了《中华人民共和国增值税暂行条例》和《中华人民共和国增值税暂行条例实施细则》,自2009年1月1日起施行。财会人员应该依照增值税暂行条例规定执行增值税纳税对象、增值税税率和增值税应纳税额的计算。
In 2008,Provisional Regulations of the People＇s Republic of China on Value Added and Detailed Rules of Provisional Regulations of the People＇s Republic of China on Value Added were formally put in place and implemented since January 1,2009.The accountants should carry out calcultating the objects tax,the rate and the payable tax amount of value-added tax in terms of provisional regulations on value-added tax.
出处
《湖北职业技术学院学报》
2010年第3期83-84,91,共3页
Journal of Hubei Polytechnic Institute
关键词
增值税
暂行条例
会计准则
存货
抵扣
执行
value added tax
provisional regulations
accounting standards
stock
deduction
implementation
