消费型增值税下固定资产业务的会计处理

根据《关于全国实施增值税转型改革若干问题的通知》，增值税一般纳税人自2009年1月1日起实行消费型增值税，固定资产的进项税额、销项税额和进项税额转出等涉税核算发生较大变化。企业会计人员要深刻理解相关规定，做出正确会计处理，为会计信息使用者提供正确的会计信息。

Under The Expense Increment Duty Accountant Processes of Fixed Asset Service

According to 〈 National implementation of value - added tax on a number of issues of reform and restructuring of the notice 〉, The increment duty common taxpayer gets up from January 1, 2009 implements the expense increment duty, The fixed asset income tax amount, sells a tax amount and the income tax amount exits and so on to ford the tax calculation to have the sweeping change, The enterprise accounting personnel wants to understand profoundly the correlation stipulation, makes correct accountant to process, provides the correct accounting information for the accounting information user.