行政事业单位增值税业务的分析  

Analysis of Value-Added Tax Business in Administrative Institutions

作　　者：苏朝旭 SU Zhao-xu(Xi'an Medical University,Xi'an 710021,China)

机构地区：[1]西安医学院,西安710021

出　　处：《中小企业管理与科技》2021年第20期76-77,共2页Management & Technology of SME

摘　　要：根据政府会计制度,行政事业单位以一般纳税人身份执行缴纳增值税义务,但因行政事业单位本身的特殊性,在增值税业务上与一般企业不同。因此,论文从增值税业务范畴、预算收入、资产负债表、货到单未到这4个方面对行政事业单位的增值税业务相关问题进行了分析,并就会计处理提出了一些建议,仅供参考。According to the government accounting system,administrative institutions perform the duty of paying value-added tax as general taxpayers,but because of the particularity of administrative institutions,they are different from general enterprises in value-added tax business.Therefore,this paper analyzes the problems related to the value-added tax business of administrative institutions from the four aspects of the scope of value-added tax business,budget revenue,balance sheet,and goods arrived and invoices not yet arrived,and puts forward some suggestions on accounting treatment,for reference.

关 键 词：行政事业单位 增值税 会计处理 

分 类 号：F810.6[经济管理—财政学] F812.42