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dui gu ding zi chan zeng zhi shui ming xi zhang she zhi de si kao
Author(s): 
Pages: 18-19
Year: Issue:  22
Journal: Finance and Accounting Monthly

Keyword:  进项税额转出明细科目应交税费企业设备投资销项税额企业技术进步现金流量表补充资料经济增长方式购买方;
Abstract: <正>为扩大国内需求,降低企业设备投资的税收负担,促进企业技术进步、产业结构调整和转变经济增长方式,国务院常务会议决定自2009年1月1日起,在全国范围内实施增值税转型改革。在这种背景下,固定资产增值税账簿体系如何设置是当前会计实践工作中亟待解决的问题。笔者就此谈谈自己的看法。
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