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一图明白一个规定,增值税会计科目设置变了!

2017-1-3 09:13| 发布者: 会计小编| 查看: 1047| 评论: 1

摘要: 重要提示需要把握:《增值税会计处理规定》(财会〔2016〕22号)适用所有的增值税纳税人,不管是营改增纳税人还是老增值税纳税人,特别是2017年科目设置和核算都要发生重大的变化。特别建议1.会计科目设置及核算内容 ...
重要提示

需要把握:《增值税会计处理规定》(财会〔2016〕22号)适用所有的增值税纳税人,不管是营改增纳税人还是老增值税纳税人,特别是2017年科目设置和核算都要发生重大的变化。

特别建议

1.会计科目设置及核算内容是增值税会计处理的基础,没有看明白和看透,增值税会计处理就不要谈了;

2.关于会计科目设置及核算内容一定要看三遍以上,关键词,还有专业名词等,看完相关内容后,再回头还看科目设置,这样就不需要记会计分录,就在脑子里有自己的逻辑性万变应对性。


增值税会计科目设置


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引用 aszyx_sz 2017-2-4 11:20
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