论文部分内容阅读
后金融危机时代,企业如何可持续的科学发展一直以来是政府的工作重点。2009年开始,我国全面启动了增值税转型改革,以此作为促进经济发展和企业转型的重要手段。允许企业抵扣新购入设备所含的增值税成为此次增值税改革的重要内容。如今,增值税改革已进行两年,本文以固定资产相关业务为例,简单比较增值税转型前后增值税会计处理中的不同,并分别按相关利益主体对该项政策进行评价分析。
After the financial crisis, how sustainable enterprise development has always been the government’s focus. Since 2009, China has fully launched the reform of value-added tax reform as an important means of promoting economic development and enterprise restructuring. Allowing enterprises to offset VAT included in new purchased equipment has become an important part of the VAT reform. Nowadays, the VAT reform has been going on for two years. In this paper, taking the fixed assets related business as an example, this paper simply compares the different accounting treatments of VAT before and after the VAT transformation and evaluates the policy according to the relevant stakeholders respectively.