内容摘要：

扩大增值税抵扣范围后，新增固定资产进项税额的会计处理，是试点范围内的企业不可回避的问题。本文根据扩大增值税抵扣范围的相关政策，结合现行的增值税会计处理制度，探讨了扩大增值税抵扣范围后新增固定资产进项税额的3种较为实用和操作性较强的会计处理方法。

关键词：增值税　固定资产　进项税额　会计处理

abstract:accounting treatment of input tax payable of newly invested fixed assets has become an inevitable issue of pilot enterprises after the expansion of value-added tax (vat) deduction scope. based on the new policy and current accounting system of vat, this paper introduces three accounting treatments about how to tackle vat deduction items of newly invested fixed assets. these methods are testified practical, operative and suitable to various enterprises.

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