摘要
现行增值税的会计核算采用的是财税合一的政策,由于税收法规和会计制度之间存在着差异,从而使现行的会计核算存在着一些问题.拟从现行增值税会计处理存在的问题入手,提出几点改进设想.
Combination of financing and tax is the present policy in our country for value added tax accounting. Due to the differences between taxation law and accounting system, there are some problems in the current accounting system. This paper proposes several suggestions to the problems of current accounting treatments of value added tax.
出处
《成都大学学报（自然科学版）》
2007年第3期248-250,共3页
Journal of Chengdu University（Natural Science Edition）
关键词
增值税
会计处理
账户设置
value added tax
accounting treatment
account setup
