《中华人民共和国增值税暂行条例》(以下简称《条例》)规定,对于企业购进固定资产所支付的增值税,不得作为进项税额从销项税额中抵扣,而是把它作为固定资产价值的组成部分计入固定资产成本。根据《条例》和《企业会计制度》的规定,在购置固定资产时,借记“固定资产”科目,贷记“银行存款”等科目。在计提固定资产折旧时,借记“制造费用”等科目,贷记“累计折旧”。本文认为现行《条例》中的上述规定,无论从会计和税务角度看都不尽合理。1.导致成本费用核算的不真实当固定资产在计提折旧时,这部分折旧费用入有关成本费用账户,最终构成产品成本的一部分,或是作为期间费用直接从本期损益中补偿。无论企业采用何种折旧方法,固定资产购置时所支付的增值税将随着折旧的计提,会转入有关成本费用账户,结果导致企业的成本费用核算中,含有这部分 The Provisional Regulations of the People’s Republic of China on Value-added Tax (hereinafter referred to as the “Regulations”) stipulates that the value-added tax paid by enterprises for the purchase of fixed assets shall not be deductible as input tax from the output tax but rather as the value of fixed assets Part of the cost of fixed assets. According to the “Regulations” and “Accounting System for Business Enterprises”, when purchasing fixed assets, debit “fixed assets ” subjects, credit “bank deposits ” and other subjects. Depreciation in fixed assets depreciation, debit “manufacturing costs ” and other subjects, credited “accumulated depreciation ”. This paper argues that the above provisions of the existing “Regulations”, both from the accounting and tax perspective are not reasonable. 1. The unrealistic result of cost accounting Fixed assets depreciation, the part of the depreciation expense into the cost of the cost account, and ultimately constitute a part of the cost of the product, or as a period of costs directly from the current profit and loss compensation. No matter what kind of depreciation method the enterprise adopts, the VAT paid upon the acquisition of fixed assets will be transferred to the related cost and expense account as the depreciation is withdrawn. As a result, the cost and expense accounting of the enterprise will contain this part