增值税转型后固定资产涉税的会计处理

The tax accounting treatment of fixed assets after the transformation of value-added tax

增值税由生产型转变为消费型,抵扣范围扩大,必然影响到会计核算中对于固定资产的计价、企业应纳增值税额的确定以及相关的一系列问题。本文仅对消费型增值税下增值税一般纳税人固定资产涉税业务的会计处理问题进行了探讨。

Value-added tax transform from production to consumption-based,deduction extend.It will inevitably affect the accounting for fixed assets in the valuation,and for enterprises to determine the amount of VAT payable as well as a range of issues related to.In this article,only consumption-type VAT taxpayers in general fixed assets under the tax accounting treatment of tax-related business was discussed.