本文選題：事業(yè)單位 + 固定資產(chǎn)��； 參考：《財(cái)會月刊》2014年21期

【摘要】：現(xiàn)行《事業(yè)單位會計(jì)制度》在關(guān)于固定資產(chǎn)的核算中,無論是購入固定資產(chǎn)還是處置固定資產(chǎn),均未涉及增值稅的處理問題,這與我國目前增值稅稅法的有關(guān)規(guī)定不相符。本文從事業(yè)單位購入經(jīng)營活動用固定資產(chǎn)和出售使用過的固定資產(chǎn)兩個(gè)方面入手,對事業(yè)單位固定資產(chǎn)核算的進(jìn)一步完善提出了建議。
[Abstract]:In the accounting of fixed assets, neither the purchase nor disposal of fixed assets is involved in the treatment of VAT, which is inconsistent with the relevant provisions of our country's current VAT tax law. In this paper, the author puts forward some suggestions on how to improve the accounting of fixed assets of institutions from the two aspects of purchasing fixed assets for business activities and selling used fixed assets.
【作者單位】： 山東科技大學(xué)〈泰安校區(qū)〉經(jīng)濟(jì)管理系;
【分類號】：F810.6
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本文編號：2040066