| 摘要: |
| 从2019年起,科学事业单位开始执行《政府会计制度》,实行财务会计与预算会计并行的“双轨制”核算,涉及增值税的收支业务在“双基础”下的会计确认也不同,势必会给会计账务核算、项目成本核算等造成影响。本文针对科学事业单位增值税业务的会计处理进行分析,并提出一些会计处理调整思路,并就几种处理方式下的会计核算结果进行比较,以供参考。 |
| 关键词: 科学事业单位 政府会计制度 增值税 会计处理 |
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| ON THE VALUE-ADDED TAX BUSINESS TREATMENT OF SCIENTIFIC RESEARCH INSTITUTIONS UNDER THE GOVERNMENT ACCOUNTING SYSTEM |
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hujianxu
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Tobacco Research Institute of Chinese Academy of Agricultural Sciences
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| Abstract: |
| From 2019, scientific institutions began to implement the "government accounting system" and the "double track" accounting system of financial accounting and budget accounting. The accounting recognition of income and expenditure business involving value-added tax under the "double basis" is also different, which is bound to have an impact on accounting accounting, project cost accounting, etc. This paper analyzes the accounting treatment of value-added tax business in scientific institutions, puts forward some ideas of accounting treatment adjustment, and compares the accounting results under several treatment methods for reference. |
| Key words: scientific institutions government accounting system value added tax accounting treatment |