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dui zeng zhi shui fei yong hua chu li de gou xiang
Author(s): 
Pages: 23-24
Year: Issue:  4
Journal: Finance and Accounting Monthly

Keyword:  费用化进项税额销项税额权责发生制原则应交税金成本费用应付账款不含税价格借记分别核算;
Abstract: 一、现行增值税会计处理存在的缺陷财政部对增值税的会计处理进行了统一与规范,要求增值税核算采用价税分离形式,这更多地体现了税法的要求,但背离了增值税的会计内涵和会计核算的一般原则,影响了会计信息质量。具体说来,主要存在以下诸多缺陷。1.背离了增值税的会计内...
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