分析新增值税下固定资产涉税的帐务处理

Analysis of new value-added tax under the accounting treatment of fixed assets tax-related

2008年12月财政部、国家税务总局第50号关于对"中华人民共和国增值税暂行条例实施细则"的颁布,自2009年1月1日起,全面实行消费型增值税。为了对新的增值税内容变化对固定资产增值税影响的,并对固定资产的增值税进项、销项帐务处理的正确掌握,以便对企业财务人员应及时理解其精神实质,依法抵扣和纳税,从而减少企业不必要的损失。具体内容如下:一、、企业增加生产性固定资产的涉税处理固定资产增加的涉税处理:1.外购生产性固定资产涉税处理;2.自行建造生产性固定资产涉税处理;3.接受投资生产性固定资产涉税处理;4.接受捐赠固定资产接受捐赠的生产性固定资产涉税处理;5.其他方式取得的生产性固定资产涉税处理。二、企业固定资产减少的涉税处理:1.企业销售固定资产涉税处理;2.企业视同销售固定资产涉税处理;3.非货币性资产交换和债务重组转出固定资产涉税处理。

In December 2008 the Ministry of Finance,State Administration of Taxation on No.50 ＂Interim Regulations on Value Added Tax Regulations of the PRC＂ promulgated,since 1 January 2009,the full implementation of the consumption-type VAT.In order to change the contents of the new VAT tax impact of fixed assets,and proceeds of fixed assets,value-added tax,sales item master the correct accounting treatment for corporate financial officers should understand the essence of time,according to deductible and tax,thereby reducing the unnecessary loss of business.Details are as follows： One,fixed assets for production enterprises to increase the disposal of fixed assets to increase tax-related tax-related processing： 1.Tax outsourcing deal with fixed assets for production; 2.Self-constructed fixed assets for production of tax-related processing; 3.Recipient of tax-related fixed assets for production processing; 4.Donations accepted donations of fixed assets fixed assets for production of tax-related processing; 5.Obtained by other means of tax-related fixed assets for production processing. Second,the fixed assets to reduce tax-related processing： 1.Tax treatment of fixed assets,corporate sales; 2.Enterprises regarded as sales of fixed assets tax-related processing; 3.Non-monetary assets and debt restructuring Tax treatment of fixed assets transferred.