分期付款购货进项增值税抵扣的账务处理

The Handling of Accounts of Tax Credit in Purchasing When Paying by Instalments.

在分期付款购货进项增值税抵扣的核算上,会计部门的处理与税务部门的规定存在差异。必须寻找恰当的处理方法以解决这一分歧,才能使进项增值税抵扣核算正确。

There exist differences in the requirements between the department of accounting and the tax department on the accounting of tax credit in purchasing when paying by instalments. Only a suitable approach to this problem can make the accounting correct.