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ying gai zeng hou yun fei de hui ji he suan ji ying zhu yi de wen ti
Author(s): 
Pages: 44-46
Year: Issue:  25
Journal: Finance and Accounting Monthly

Keyword:  营改增运费会计核算进项税额;
Abstract: "营改增"之后,交通运输业由营业税的征税范围改为增值税的征税范围,这不仅影响到交通运输业本身,还会影响其他行业企业对运费的核算。"营改增"之后,企业经营过程中采购环节、销售环节所涉及的运费、代垫运费会计核算也发生了变化,需要注意会计科目选用、进项税额转出等问题。
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