本文選題：營(yíng)改增 + 賬務(wù)處理　； 參考：《財(cái)會(huì)月刊》2017年10期

【摘要】：《增值稅會(huì)計(jì)處理規(guī)定》對(duì)"營(yíng)改增"前已確認(rèn)收入且計(jì)提營(yíng)業(yè)稅但未繳納的賬務(wù)處理做出規(guī)定,但實(shí)務(wù)工作者對(duì)此頗感不解。本文針對(duì)具體的案例分別就"營(yíng)改增"前、過渡之際和增值稅納稅義務(wù)發(fā)生時(shí)各環(huán)節(jié)賬務(wù)處理進(jìn)行分析,以期對(duì)"營(yíng)改增"過渡期會(huì)計(jì)實(shí)務(wù)工作者有所裨益。
[Abstract]:The provisions on the Accounting treatment of Value-added tax (VAT) stipulate that the income has been recognized and the business tax is calculated but not paid before the "Business Reform and increase", but the practical workers are rather puzzled about this.According to the specific cases, this paper analyzes the accounting processing of each link before the "business reform and increase", during the transition period and when the value-added tax obligation occurs, in order to benefit the accounting practitioners in the transition period of "business reform and increase".
【作者單位】： 國(guó)家稅務(wù)總局稅務(wù)干部進(jìn)修學(xué)院;
【分類號(hào)】：F275.2;F812.42

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