A Comparative Study on the New Version and the Old Version of Provisions for Value-added Tax Accounting Treatment

机译：对增值税会计处理的新版本和旧版本的比较研究

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摘要

December 2016, the Ministry of Finance issued a new version of Provisions for Value-added Tax Accounting Treatment. The provision makes specific regulation on accounting treatment for change from business tax to value-added tax, and improves the setting of accounting subjects. But there are some problems and mistakes which should be solved by relevant departments as soon as possible.

机译：2016年12月，财政部颁发了新版本的增值税会计待遇的规定。该规定对从营业税转为增值税的会计处理的具体规定，并改善了会计学科的环境。但有一些问题和错误应该尽快由有关部门解决。

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来源
《International Conference on Innovations in Economic Management and Social Science》|2017年|842p|共5页
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作者
Rongjun Yang;
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原文格式 PDF
正文语种
中图分类 F2-53;
关键词
Value-Added Tax; Accounting Treatment; Problems;

机译：增值税;会计治疗;问题;
入库时间 2022-08-21 05:38:21

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A Comparative Study on the New Version and the Old Version of Provisions for Value-added Tax Accounting Treatment

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