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《增值税暂行条例》、《增值税暂行条例实施细则》、《关于全国实施增值税转型改革若干问题的通知》(财税[2008]170号)和《关于部分货物适用增值税低税率和简易办法征收增值税政策的通知》(财税[2009]9号)规定,对于一般纳税人销售符合条件的已使用固定资产可按4%的征收率减半征收增值税,目前实务界对此有三种会计处理方法,本文认为均存在不妥之处。
The Provisional Regulations on Value Added Tax, the Detailed Rules for the Implementation of the Provisional Regulations on Value Added Tax, the Circular on Some Issues Concerning the Implementation of the Reform of Value-added Tax in China (Cai Shui [2008] No.170) and the Circular on Low Tariffs and Simple Measures for Appropriate Value- (Cai Shui [2009] No. 9) stipulates that for the general taxpayers to sell eligible fixed assets may be levied at the rate of 4% levied value-added tax of half, the current practice of accounting for this there are three kinds of accounting The method of treatment, this article thinks there are some defects.