本文選題：營(yíng)業(yè)稅　切入點(diǎn)：經(jīng)營(yíng)租賃　出處：《會(huì)計(jì)之友》2017年23期 　論文類型：期刊論文

【摘要】：全面營(yíng)改增后,經(jīng)營(yíng)租賃企業(yè)由營(yíng)業(yè)稅納稅人變?yōu)樵鲋刀惣{稅人,但是由于涉及其財(cái)稅處理的配套會(huì)計(jì)準(zhǔn)則還沒有出臺(tái),理論與實(shí)務(wù)中均存在不同觀點(diǎn)和處理方法,給企業(yè)實(shí)務(wù)人員在方法選擇上帶來一定困擾。因此,文章以現(xiàn)有增值稅稅法及相關(guān)會(huì)計(jì)準(zhǔn)則的有關(guān)規(guī)定為依據(jù),對(duì)經(jīng)營(yíng)租賃企業(yè)預(yù)收租賃款現(xiàn)存的幾種主流處理方法進(jìn)行分析,指出其中存在的問題,并針對(duì)經(jīng)營(yíng)租賃企業(yè)預(yù)收租賃款賬務(wù)處理提出了新的處理思路,以期為實(shí)務(wù)人員提供參考。
[Abstract]:After the overall reform and increase, the operating and leasing enterprises have changed from business tax payers to value-added tax payers. However, since the supporting accounting standards related to their financial and tax treatment have not yet been issued, there are different views and treatment methods in theory and practice. Therefore, based on the relevant provisions of the existing value-added tax law and related accounting standards, this paper analyzes several existing mainstream processing methods of operating and leasing enterprises' advance collection of lease funds. This paper points out the existing problems, and puts forward a new way to deal with the handling of the accounts of the advance collection of lease funds in the leasing enterprises, in order to provide reference for the practical personnel.
【作者單位】： 四川大學(xué)錦城學(xué)院;
【分類號(hào)】：F715.5;F721;F812.42

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