试点地区交通运输业增值税会计处理初探

A Tentative Analysis on VAT Accounting Treatment for Transportation Industry in the Pilot Regions

日前,财政部、国家税务总局决定在上海市的交通运输业和部分现代服务业进行营业税改征增值税试点。由于《企业会计准则》和现行税法对这些行业进行营业税改征增值税改革后如何进行会计处理没有统一明确规定,本文仅从交通运输业入手,对其改征增值税后的会计处理进行探讨。

At present, the Ministry of Finance and the State Administration of Taxation decide to implement pilot program of converting business tax into VAT in transportation industry and part of modern service industry in Shanghai. As the Accounting Standards for Business Enterprise and the existing tax laws have not made unitary clear regulations on how to implement accounting treatment after tax reform of converting business tax into VAT in these industries, this paper starts from transportation industry and makes an exploration into the accounting treatment of VAT after the VAT reform.