分期收款销售货物增值税的会计处理.doc

融资性质分期收款销售业务增值税的会计处理 周晓玲 （莲湖工人文化宫，湖南衡阳：421200) 摘 要：《增值税条例》、《增值税专用发票使用规定》及《收入准则》对具有融资性质的分期收款销售业务的增值税确认方式、确认时间和确认金额不尽相同。本文就会计实务中此类业务的增值税确认、计量、会计核算问题进行探讨。 关键词：融资性分期收款销售；增值税；会计处理 Analysis of VAT Accounting Based on Financing Installment Sales Zhou Xiaoling (Lianhu Workers Cultural Palace，Hengyang，Hunan，421200) Abstract：According to detailed rules for value-added tax ,provisions for the use of special invoices of value-added tax,chinese accounting standards--income,VAT of the financing installment sales has some difference in confirming mode, confirming time and confirming amount. This paper di