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2016年5月我国全面推开营改增试点工作,为了进一步规范增值税会计处理,促进财税〔2016〕36号的贯彻落实,财政部起草了《关于增值税会计处理的规定(征求意见稿)》。本文基于该意见稿对一般纳税人增值税科目设置,接受应税服务、提供应税服务、视同销售服务等8种典型业务的会计处理方式进行了分析和说明。
In May 2016, China comprehensively pushed forward the work of increasing the number of camps and increasing the number of pilot projects. In order to further standardize the accounting treatment of value added tax and promote the implementation of fiscal [2016] No. 36, the Ministry of Finance drafted the “Regulations on the Accounting Treatment of Value Added Tax (Draft for Comment) ”. Based on the draft, this article analyzes and explains the accounting treatment of eight typical businesses, including setting up VAT account for general taxpayers, accepting taxable services, providing taxable services and considering sales services.