论增值税会计核算模式

About the Mode of Value Added Tax Accounting

长期以来，我国财务会计与税务会计在核算方法上一直处于一种财税合一的模式。增值税是我国第 一大税种，并且增值税会计与财务会计的差异比较大，这种财税合一的核算模式使得财务会计信息的可比性、配比 性与税务会计信息的保真度在某种程度上受到了弱化，给财务会计信息和税务会计信息的使用者带来不便，甚至 可能误导投资者和债权人。本文针对上述问题，论证了增值税会计核算的基本模式和信息报告方法，以期对建立 独立的税务会计核算模式有所裨益。

For a long time, accounting method of financial accounting and tax accounting is always in a certain condition that the financial and tax are unified in our country. Value added tax is the biggest tax sort, and the differences between value added tax accounting and financial accounting is quite wide, this kind of financial and tax unification accounting mode make the comparability and the comparability between pay and gain of financial accounting information and the fidelity of tax accounting information weak in a way, so it takes some inconvenience to the user of financial accounting information and tax accounting information, moreover, it will even mislead the investor and creditor. This article aims at the problems above, argumentated about constructing a basic mode and informationg reporting method of independent value added tax accounting, in order to make advantages for completely constructing an independent tax accounting mode.