探析消费型增值税下固定资产处置的账务处理

Fixed Assets Accounting Treatment under the Consumption Type of VAT

随着"新增值税条例"实施,消费型增值税下固定资产购置和取得时允许抵扣增值税进项税额,使固定资产的核算有了重大的变化,更影响了固定资产处置时的核算。

With the implementation of ＂ New Value-added Tax Regulations ＂,fixed assets purchase and acquisition are deductible input VAT under consumption value-added tax,so accounting of fixed assets have significant changes,and influence fixed asset accounting.