摘要
为配合国家2009年1月1日启动的增值税转型改革,贯彻执行新的消费型增值税制度,通过对企业固定资产财务处理实例分析,探讨了由生产型增值税转变为消费型增值税后,企业固定资产在外购、自行建造、接受投资、处置等方面账务处理的相应变化,指出增值税制度的完善,消除了重复征税,有利于促进企业设备的更新改造与技术升级,从而拉动内需,刺激资本的投资,有效地提升了企业的竞争力。
As the country launches the value-added tax reform on 1st January 2009,consumptive added value tax system is implemented. By the example analysis of enterprise fixed asset accounting treatment,this paper discusses after productive value-added tax transformation to consumptive value-added tax, the corresponding changes of enterprise fixed assets in accounting treatment such as outsourcing, self constructing, accepting investment and disposal,etc. It is pointed out that improving value-added tax system cancels double taxation,and is conducive to the update and reform of equipment of enterprises and technological upgrade to stimulate domestic demand and capital investment and to promote enterprise competitiveness.
出处
《重庆工商大学学报（自然科学版）》
2015年第10期105-108,共4页
Journal of Chongqing Technology and Business University:Natural Science Edition
关键词
增值税转型
企业
固定资产
账务处理
value-added tax transform
enterprises
fixed assets
accounting treatment
