论反机会主义税法规则下会计安排的路径改进

对增值税会计的研究,现存理论的局限在于仅从会计视角来探讨会计问题。本文正是运用制度经济学理论阐述增值税法安排与会计安排的的关系,剖析视同销售规则的反机会主义性质,探讨与之关联的会计问题,并基于经济学基础性制度安排与次级制度安排的变革成本理论,提出改变现行会计安排而不是税法安排的。

Tax law and accounting are not always coordination with each other, Douglass North deemed that if cost of changing is more than income of changing for basic institution arrangement, then changing always begins with secondary arrangement. AS basic arrangement the rule of being-considered as saling also shows an anti-opportunism rule on contract level,which is restricted to accounting in institution framework sense, produces improper accounting arrangement, leads to low efficiency of value added tax accounting and absence problem of accounting disclosure, weighing from perspective of relative cost-income,it is an efficiency choice to change accounting arrangement.