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“营改增”税收制度改革前企业出租固定资产计征营业税,“营改增”税收制度改革后企业出租固定资产中的不动产计征营业税,而出租固定资产中的有形动产则计征增值税。本文就以小企业会计准则为背景,以“生产经营企业的一般纳税人出租固定资产业务”为例,对“营改增”税收制度改革前后的账务处理进行分析和比较,从而加深读者对“营改增”税制改革的理解。
“Tax reform ” tax reform before the reform of fixed assets leasing business tax levy, “tax reform ” after the tax reform of enterprises rent fixed assets in real estate business tax, leasing of fixed assets in the tangible movable property Value-added tax. This paper, taking the Small Business Accounting Standards as the background, takes “renting fixed assets business of general taxpayers in production and operation enterprises” as an example to analyze and compare the accounting treatment before and after the reform of the tax system of “ Thereby deepening the reader’s understanding of the ”tax reform“ ”tax reform."