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固定资产不得且未扣进项税额转入税务和账务处理的完善

Improvement of Transferring Non-deductible Fixed Assets Input Tax into Taxation Treatment and Accounting Treatment
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摘要 在约定固定资产特定税法含义的基础上,分析了财税[2016]36号附件2有关不得且未扣进项税额转入算法的两点不足,建议作为"货物"的固定资产应按照国家税务总局公告2016年第15号第九条规定进行税务处理。同时,分析指出了财会[2016]22号有关固定资产不得且未扣进项税额转入会计处理规定的疏忽,建议进行会计处理时要考虑固定资产(不动产)的"待抵扣进项税额"的影响。 This paper analyzes two algorithm deficiencies in Attachment 2,2016 Fiscal Taxation No. 36,about transferring non-deductible fixed assets input tax into tax administration and account on the basis of accepted fixed assets tax law,and suggests treating fixed assets as'goods'according to No. 15 Announcement issued by the State Administration of Taxation. In the mean time,the author also points out the negligence in 2016 Fiscal Taxation No.22 about transferring non-deductible fixed assets input tax into tax administration and account and suggestion of taking Pending deduct VAT on purchase into consideration in accounting treatment.
出处 《兰州石化职业技术学院学报》 2017年第2期70-72,共3页 Journal of Lanzhou Petrochemical Polytechnic
关键词 固定资产 进项税额 转入 税务处理 账务处理 fixed assets Pending deduct VAT transfer taxation treatment accounting treatment

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