發(fā)布時(shí)間：2018-05-02 16:36

  本文選題：營改增 + 融資租賃��； 參考：《財(cái)會通訊》2017年16期

【摘要】："營改增"后,融資租賃的會計(jì)處理涉及到遞延增值稅問題,同時(shí)也影響到集團(tuán)內(nèi)融資租賃業(yè)務(wù)的抵銷處理,目前尚無相關(guān)的政策法規(guī)規(guī)定,會計(jì)界對此也眾說紛紜;筆者結(jié)合稅收相關(guān)法律及《企業(yè)會計(jì)準(zhǔn)則》的規(guī)定,對融資租賃業(yè)務(wù)遞延增值稅的會計(jì)處理提出了自己的觀點(diǎn),在此基礎(chǔ)上闡述了集團(tuán)內(nèi)部融資租賃業(yè)務(wù)合并報(bào)表的抵銷處理。
[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.
【作者單位】： 常州工程職業(yè)技術(shù)學(xué)院;
【分類號】：F830.42;F832.49
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本文編號：1834672