摘要
本文以国务院于2009年1月1日起实施的增值税转型改革为背景,对增值税转型后固定资产典型涉税事项的处理进行分析。
This paper taks the the transformation reform of value-added tax implemented by State Council from 1st.January,2009 as the background to analyze the treatment of tax-related matters of fixed assets after the transformation of value-added tax.
出处
《价值工程》
2011年第4期134-134,共1页
Value Engineering
关键词
增值税转型
固定资产
涉税事项
transformation of value-added tax
fixed assets
tax-related matters