“营改增”前已计提未缴纳营业税账务处理管见

发布时间：2018-04-18 05:07

本文选题：营改增 + 账务处理　；参考：《财会月刊》2017年10期

【摘要】：《增值税会计处理规定》对"营改增"前已确认收入且计提营业税但未缴纳的账务处理做出规定,但实务工作者对此颇感不解。本文针对具体的案例分别就"营改增"前、过渡之际和增值税纳税义务发生时各环节账务处理进行分析,以期对"营改增"过渡期会计实务工作者有所裨益。
[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".
【作者单位】：国家税务总局税务干部进修学院;
【分类号】：F275.2;F812.42

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