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增值税帐务处理的操作实例曹文进以增值税改革为核心的全方位的税制改革已于１９９４年１月１日开始实施。所谓增值税，是以商品销售额和应税劳务营业额为计税依据，运用税款抵扣原则征收的一种流转税，即当期销项税额抵扣当期进项税额后余额为纳税人应纳增值税额。国家先...
Example of Operation of VAT Accounting Cao Wenjin A full range of tax reform focusing on VAT reform was implemented on January 1, 1994. The so-called value-added tax is based on sales of goods and taxable turnover as a tax basis, the use of tax deduction principle of a turnover tax levied that the current output tax deduction of the current input tax balance after the taxpayers should be satisfied VAT amount. Country first ...