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增值税是以商品生产流通和劳务各个流转环节的增值额为征税对象所课征的一种具有税负转嫁性质的间接税。本文主要介绍了增值税转型改革的主要内容,针对教学过程中学生对转型后固定资产处理问题理解不够的情况,通过案例将容易混淆的问题加以说明。一、增值税转型改革的主要内容根据修订后的《中华人民共和国增值税暂行条例》与实施细则相关规定,本次增值税转型改革的主要内容如下:(一)自2009年1月1日起,全国所有增值税一般纳税人
Value-added tax is a kind of indirect tax with the property of tax transfer levied on the value-added object of various circulation links of commodity production and circulation and labor service. This article mainly introduces the main content of the reform of value-added tax (VAT) reform. In view of the lack of understanding of the fixed asset handling problems after the transition in teaching process, this article will explain the problems that are easy to be confused. I. Main Contents of the VAT Reform According to the revised Provisional Regulations of the People’s Republic of China on Value-added Tax and the relevant provisions of the Implementation Rules, the major contents of the VAT reform include the following: (1) Since January 1, 2009 , All the general VAT payers in the country