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浅谈增值税帐务处理及其报表编制乐山市五通桥区财政局刘玉珍《中华人民共和国增值税暂行条例》规定：纳税人销售货物或者提供应税劳务，应纳税税额为当期销项税额扣除当期进项税额。如当期销项税额小于当期进项税额不足以抵扣时，其不足部分可以结转下期继续抵扣。至于增...
Shallow talk about the processing of VAT accounts and preparation of the report Leshan Wutongqiao District Finance Bureau Liu Yuzhen “People’s Republic of China Interim Regulations on Value-added Tax” provides: taxpayers selling goods or provide taxable services, tax liability for the current output tax deduction of current income tax. If the current output tax is less than the current input tax is not enough to offset, the remaining part of the proceeds can be carried forward to continue the next offset. As for the increase ...