营改增后经营租赁企业预收租赁款的账务处理

发布时间：2018-03-15 00:31

本文选题：营业税　切入点：经营租赁　出处：《会计之友》2017年23期 　论文类型：期刊论文

【摘要】：全面营改增后,经营租赁企业由营业税纳税人变为增值税纳税人,但是由于涉及其财税处理的配套会计准则还没有出台,理论与实务中均存在不同观点和处理方法,给企业实务人员在方法选择上带来一定困扰。因此,文章以现有增值税税法及相关会计准则的有关规定为依据,对经营租赁企业预收租赁款现存的几种主流处理方法进行分析,指出其中存在的问题,并针对经营租赁企业预收租赁款账务处理提出了新的处理思路,以期为实务人员提供参考。
[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.
【作者单位】：四川大学锦城学院;
【分类号】：F715.5;F721;F812.42

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