论文部分内容阅读
鉴于“营改增”全国试点以来国家始终未发布统一的增值税核算与会计处理规范,造成了各地企业会计处理的口径不一,本文结合会计准则和财政部关于“营改增”试点有关企业会计处理规定,探索了适应“营改增”试点政策落实的企业增值税核算账户与账簿设置,研究了“营改增”试点企业混业经营等增值税业务核算和会计处理的规范操作模式。
In view of the fact that “the VAT reform of battalion has been changed” has not issued a unified standard for VAT accounting and accounting since the national pilot program of “battalion reform and increase”, this has led to different caliber of corporate accounting treatment in different regions. In this paper, Pilot on the provisions of accounting treatment of enterprises, to explore the implementation of the “Camp to increase ” pilot policy of enterprise value-added tax accounting accounts and books set, studied the “battalion change ” pilot enterprises mixed operation and other value-added tax accounting And accounting treatment of standard operating mode.