本文根据《财政部关于增值税会计处理的规定》(财会[1993]83号)和《增值税一般纳税人纳税辅导期管理办法》(国税发[2010]40号)相关规定,结合《国家税务总局关于发布〈不动产进项税额分期抵扣暂行办法〉的公告》(国家税务总局公告2016年第15号,以下简称“15号公告”)规定,参考国家税务总局货物和劳务司整理编印的《全面推开营业税改征增值税试点政策培训讲义》,通过案例, According to the relevant provisions of the “Provisions of the Ministry of Finance on the Accounting Treatment of Value-Added Taxes” (Cai Kuai [1993] No. 83) and the Administrative Measures on the Period of Tax Contribution of VAT General Taxpayers (Guo Shui Fa [2010] No. 40) (Hereinafter referred to as “No. 15 Announcement”) issued by the State Administration of Taxation in reference to the “Notice of the State Administration of Taxation on Relevant Provisions of the State Administration of Taxation on Goods and Services Taxed by the Department of Goods and Labor of the State Administration of Taxation” Of the “full launch of business tax levy VAT pilot training seminars”, through the case,