消费型增值税下的固定资产涉税会计核算  

The Accounting Treatment of Tax Items of Fixed Assets under Consumption-type Value-added Tax

作　　者：柳建启[1] 

机构地区：[1]广东技术师范学院,广东广州510665

出　　处：《涉外税务》2010年第7期56-61,共6页International Taxation In China

摘　　要：增值税由生产型转变为消费型,抵扣范围扩大,必然影响到固定资产涉税会计核算。本文从固定资产增加和固定资产减少两个方面,对消费型增值税下固定资产涉税会计核算的具体问题进行了探讨。The accounting treatment of tax items of fixed assets may inevitably be affected by the transition of VAT from production-type to consumption-type and thus the expanding of deduction scope.This paper discusses various issues in accounting treatment of tax items of fixed assets under consumption-type VAT from the aspects of increased or reduced fixed assets.

关 键 词：消费型增值税 固定资产 会计核算 

分 类 号：F275[经济管理—企业管理]