“营改增”后融资租赁业务会计核算及集团内抵销处理

发布时间：2018-05-02 16:36

  本文选题：营改增 + 融资租赁　； 参考：《财会通讯》2017年16期

【摘要】："营改增"后,融资租赁的会计处理涉及到递延增值税问题,同时也影响到集团内融资租赁业务的抵销处理,目前尚无相关的政策法规规定,会计界对此也众说纷纭;笔者结合税收相关法律及《企业会计准则》的规定,对融资租赁业务递延增值税的会计处理提出了自己的观点,在此基础上阐述了集团内部融资租赁业务合并报表的抵销处理。
[Abstract]:After "business reform and increase", the accounting treatment of financial lease involves deferred value-added tax, but also affects the offsetting treatment of finance lease business within the group. There are no relevant policies and regulations at present, accounting circles have different opinions on this; The author puts forward his own viewpoint on the accounting treatment of deferred VAT for financial leasing business in combination with the relevant tax laws and the provisions of Enterprise Accounting Standards. On this basis, the author expounds the offsetting treatment of consolidated financial leasing business statements within the Group.
【作者单位】： 常州工程职业技术学院;
【分类号】：F830.42;F832.49
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本文编号：1834672