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yi ban na shui ren chu zhi shi yong guo gu ding zi chan de zeng zhi shui chu li ji shen bao
Pages: 85-88
Year: Issue:  16
Journal: Finance and Accounting Monthly

Keyword:  营改增使用过固定资产增值税税会处理增值税申报表;
Abstract: 本文根据2015年4月国家税务总局发布的《关于调整增值税纳税申报有关事项的公告》,以案例方式解读"营改增"后一般纳税人处置自己使用过的固定资产的增值税税会处理和纳税申报表的填报方法。
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