消费型增值税下固定资产涉税业务会计核算的探讨
生产型增值税和消费型增值税的会计核算存在较大差异，主要表现在固定资产进项税额是否抵扣的问题上.
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| Veröffentlicht in: | 会计之友 2009-08 (26), p.52-53 |
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| container_title | 会计之友 |
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| creator | 苗丹 |
| description | 生产型增值税和消费型增值税的会计核算存在较大差异，主要表现在固定资产进项税额是否抵扣的问题上. |
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| fulltext | fulltext |
| identifier | ISSN: 1004-5937 |
| ispartof | 会计之友, 2009-08 (26), p.52-53 |
| issn | 1004-5937 |
| language | chi |
| recordid | cdi_cass_nssd_31701105 |
| source | 国家哲学社会科学学术期刊数据库 (National Social Sciences Database) |
| title | 消费型增值税下固定资产涉税业务会计核算的探讨 |
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