增值税转型会计和税务处理的探讨（Discussion on accounting and tax treatment of VAT transformation）.docVIP

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增值税转型会计和税务处理的探讨（Discussion on accounting and tax treatment of VAT transformation）.doc

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增值税转型会计和税务处理的探讨（Discussion on accounting and tax treatment of VAT transformation）

增值税转型会计和税务处理的探讨（Discussion on accounting and tax treatment of VAT transformation） Discussion on accounting and tax treatment of VAT transformation Discussion on accounting and tax treatment of VAT transformation 2009-02-03 21:21:59 The transformation of value-added tax is to change the value-added tax of production into value-added tax that is now being carried out in our country. This transformation has a direct impact on the two categories of taxes. One is caused by the purchase of fixed assets, the value-added tax general taxpayer of value added tax to reduce the current. The two is caused by the current income tax payable increase. As a result of the implementation of the consumer value-added tax, fixed assets of value-added tax deductible, the original value of fixed assets is reduced, without changing the methods of depreciation, annual depreciation is also reduced, annual income tax will increase. At present, there is no agreement between the purchase of fixed assets, the transfer of old fixed assets and the issue of fixed assets value-added tax deduction after the transition. Based on the current situation, this paper tries to put forward some concrete solutions for accounting and tax management. 1, the purchase of fixed assets value-added tax deduction. After the transformation of value-added tax, the reform of value-added tax accounting requires corresponding reform measures. Purchase of fixed assets of the enterprise, by excluding VAT value included in the original value of fixed assets account; transition caused by VAT reduction by debit prepaid expenses -- VAT credit expenses , operating income to reflect on this part of the income, can be the first to confirm, according to the provisions of the proportion after the year (the specific ratio determined by the State Administration of Taxation) allocated management fees. On the purchase of fixed assets contained in the VAT, first recorded in the pending tax deduction to be deductible VAT, to be part of the