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xiao fei xing zeng zhi shui xia gu ding zi chan she shui ye wu zhi hui ji chu li
Author(s): 
Pages: 16-17
Year: Issue:  22
Journal: Finance and Accounting Monthly

Keyword:  消费型增值税进项税额应交税费抵扣范围销项税额视同销售营业外支出委托加工应付账款营业外收人;
Abstract: <正>2008年11月10日国务院公布了新修订的《增值税暂行条例》,修订后的《增值税暂行条例》确定在全国范围内实施增值税转型改革,即实行消费型增值税,将固定资产进项税额纳入抵扣范围。消费型增值税下如何对固定资产涉税业务进行正确的会计处理是增值税一般纳税人企业(以下简称"企业")面临的重要问题,本文拟对此进行探讨,以期对企业实行消费型增值税有所帮助。
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