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随着全国交通运输业和部分现代服务业“营改增”政策的实施,对于原增值税一般纳税人兼有应税服务试点实施之日前的增值税期末留抵税额(即挂账留底税款)会计核算,财政部下发了《关于印发<营业税改征增值税试点有关企业会计处理规定>的通知(》财会[2012]13号,以下简称《通知》),对增值税期末留抵税额的会计处理进行了规定,在“应交税费”科目下增设“增值税留抵税额”。按不得从应税服务的销项税额中抵扣的增值税留抵税额,借记“应交税费——增
With the implementation of the national transportation and some modern service industries, ”the VAT reform“ policy, for the general VAT taxpayers both taxable services before the implementation of the pilot value-added tax at the end of stay tax credit Tax) accounting, the Ministry of Finance issued the Notice on Printing and Distributing the Business Accounting Regulations on the Pilot Business Tax Reform and Levy of Value Added Tax (Cai Kuai [2012] No. 13, hereinafter referred to as the Notice) The accounting treatment of the tax has been stipulated, adding ”value added tax credit “ under ”tax payable “ subject. Deductible value-added tax deduction tax deductible from the amount of taxable services, debit ”tax payable - increase