消费型增值税下固定资产会计处理的探讨

On Accounting Treatment of Fixed Assets under Consumption-Type VAT

2009年1月1日,我国全面实行增值税转型改革,由生产型增值税转为消费型增值税,固定资产的会计处理发生了很大变化。本文根据财税[2008]170号和2006年财政部发布的《企业会计准则》及应用指南,对消费型增值税下常用固定资产取得和处置的会计处理进行分析。

On Jan.1st,2009,China implemented the reform of VAT transformation from production-type VAT into consumption-type VAT,and the fixed assets accounting had thus greatly changed.This paper analyses the accounting treatment of common fixed assets acquisition and disposal under consumption-type VAT,according to Finance and Taxation（No.170 in 2008） and Enterprise Accounting Standards and its application guide promulgated in 2006 by Ministry of Finance.