摘要
目前建立在“代理关系说”理论基础上的“价税分离”增值税会计模式违背了增值税的经济属性和会计内涵,割裂了增值税与利润的关系,损害了会计报表的内在规律。“价税合一”是比较理想的增值税会计模式。
The accounting mode of ＂Price and Tax Separated＂ is based on the Agency Doctrine. The mode, however, does not reflect the real meaning of value added tax （ VAT）, but cuts off connections with profits,and affects the inherent law of accounting sheet. This study aims to set up such an accounting mode called ＂Price and Tax United＂.
出处
《审计与经济研究》
北大核心
2006年第3期48-50,共3页
Journal of Audit & Economics
关键词
增值税会计模式
代理关系说
成本费用说
价税分离
价税合一
VAT accounting mode
agency doctrine
cost doctrine
Price and Tax Separated
Price and Tax United
