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bu dong chan jin xiang shui fen qi di kou hui ji zheng ce jie xi
Author(s): 
Pages: 89-92
Year: Issue:  34
Journal: Finance and Accounting Monthly

Keyword:  营改增不动产进项税额分期抵扣;
Abstract: 本文根据《不动产进项税额分期抵扣暂行办法》和《关于增值税会计处理的规定(征求意见稿)》等文件,对不动产进项税额分期抵扣的税收政策进行解析,并在此基础上结合案例对其一般会计处理和特殊会计处理方法进行探讨,以期为会计实务工作者提供借鉴。
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