论文部分内容阅读
企业购进货物中的进项税额并不都是立即可以抵扣的,国家税务总局先后发出八个通知,对一般纳税人的购进货物进项税额的抵扣时间作了明确规定,企业财务人员应该根据当时货物购进的具体情况,对照有关政策进行账务处理:
Not all the input tax on goods purchased by the enterprise can be deductible immediately. The State Administration of Taxation has issued eight notices specifying the deductible time for the input tax of the general taxpayer’s purchased goods. The financial officers of the enterprise should According to the specific circumstances of the purchase of goods at that time, control the relevant accounting policies: