增值税加计抵减的会计处理探析  

Analysis on Accounting Treatment of Additional VAT Deduction

作　　者：曹海娟 CAO Haijuan(School of Economics and Management,Hubei Polytechnic University,Huangshi Hubei 435003)

机构地区：[1]湖北理工学院经济与管理学院,湖北黄石435003

出　　处：《湖北理工学院学报（人文社会科学版）》2020年第5期35-38,共4页Journal of Hubei Polytechnic University(Humanities And Social Sciences)

摘　　要：企业在进行增值税加计抵减政策的涉税会计处理时,如何满足会计核算与管理的要求,成为部分生产、生活性服务企业亟待解决的现实问题。文章从增值税加计抵减会计核算账户及报表设置问题入手,通过具体案例,对增值税加计抵减业务的涉税会计处理进行探析,以期对相关业务会计处理的规范化提供借鉴。When performing tax-related accounting for the VAT additions and deductions policy,how to meet the requirements of accounting and management has become an urgent problem for some service enterprises.This paper introduces the account and statement settings of VAT additional deduction,analyzes accounting treatment with specific cases,in order to provide reference for the standardization of accounting treatment of VAT additional deduction.

关 键 词：增值税 加计抵减 递延收益 会计处理 

分 类 号：F812.42[经济管理—财政学]