| 分期付款购货进项增值税抵扣的账务处理 |
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| 引用本文： | 贾成海.分期付款购货进项增值税抵扣的账务处理[J].芜湖职业技术学院学报,2001,3(2):28-29. |
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| 作者姓名： | 贾成海 |
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| 作者单位： | 安徽商贸职业技术学院,安徽,芜湖,241000 |
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| 摘 要： | 在分期付款购货进项增值税抵扣的核算上，会计部门的处理与税务部门的规定存在差异，必须寻找恰当的处理方法以解决这一分歧，才能使进项增值税抵扣核算正确。
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| 关 键 词： | 进项增值税 抵扣 账务处理 分期付款购货 会计核算 纳税处理 |
| 文章编号： | 1009-1114(2001)-01-0028-02 |
| 修稿时间： | 2001年2月2日 |
The Handling of Accounts of Tax Credit in Purchasing When Paying by Instalments |
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| JIA Cheng-hai.The Handling of Accounts of Tax Credit in Purchasing When Paying by Instalments[J].Journal of Wuhu Vocational Institute of Technology,2001,3(2):28-29. |
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| Authors: | JIA Cheng-hai |
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| Institution: | JIA Cheng-hai |
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| Abstract: | There exist differences in the requirements between the department of accounting and the tax department on the accounting of tax credit in purchasing when paying by instalments. Only a suitable approach to this problem can make the accounting correct. |
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| Keywords: | increment tax in purchasing tax credit accounting handling |
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