本文選題：固定資產(chǎn) + 處置��； 參考：《財會月刊》2013年01期

【摘要】：正本文以生產(chǎn)設(shè)備的出售和非正常損失為例來闡述處置固定資產(chǎn)按照簡易辦法征稅的相關(guān)賬務(wù)處理,并分析了常見問題。案例:甲公司是2008年12月31日以前未納入擴大增值稅抵扣范圍試點的一般納稅人,2012年發(fā)生以下經(jīng)濟業(yè)務(wù):(1)出售生產(chǎn)設(shè)備一臺,價稅合計120 640元,款項已收存銀行。該設(shè)備于2008年1月購入,原購買時取得增值稅
[Abstract]:Taking the sale of production equipment and abnormal losses as examples, this paper expounds the related accounting treatment of disposal of fixed assets in accordance with the simple method of taxation, and analyzes the common problems. Case: a company is the general taxpayer that did not include to expand VAT credit scope pilot before December 31, 2008, the following economic business occurred in 2012: (1) sell a production equipment, the total value tax is 120,640 yuan, the money has been deposited in the bank. The equipment was purchased in January 2008 and was purchased with a value added tax
【作者單位】： 湖北財稅職業(yè)學(xué)院會計系;
【分類號】：F231.4
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本文編號：2097805