| 增值税转型及会计核算的变化 |
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| 引用本文： | 李乐仁. 增值税转型及会计核算的变化[J]. 湖南工业职业技术学院学报, 2007, 7(3): 46-47 |
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| 作者姓名： | 李乐仁 |
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| 作者单位： | 岳阳市公路局,湖南,岳阳,414000 |
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| 摘 要： | 增值税改革是近年来财税最热点问题之一。增值税改革势在必行,但改革后又会给经济社会带来方方面面的影响,对会计的影响主要体现在固定资产的取得和固定资产的处置两方面。
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| 关 键 词： | 增值税 转型 会计核算 变化 |
| 文章编号： | 1671-5004（2007）03-0046-02 |
| 修稿时间： | 2007-06-15 |
Increment Duty Reforming and Accounting Change |
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| LI Le-ren. Increment Duty Reforming and Accounting Change[J]. Journal of Hunan Industry Polytechnic, 2007, 7(3): 46-47 |
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| Authors: | LI Le-ren |
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| Affiliation: | Yueyang Road Board,Yueyang 414000,Hunan |
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| Abstract: | The reform of value-added tax has always been the hot point among recent fiscal-tax problems.It is surely to make a reform on value-added tax,however,the reform will have an influence on the society in a lot of aspects.The achievement and the disposal of the fixed assets are the two aspects which are affected by the reform. |
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| Keywords: | value-added tax transformation accounting calculation change |
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