构建“会税分离”的增值税会计模式

Construction for the Vat Accounting Modes Based "Separation Between Financial Accounting and Tax Accounting"

我国现行的增值税会计核算遵从的是"会税合一"的核算模式,它使得会计信息不能反映企业的财务状况,存在众多弊端,其中最突出的是影响了会计信息的不可比性,同时还存在不可理解与重要性不突出的问题。本文试图构建一种"会税分离"、"价税合一"的"增值税会计"处理模式,采用增值税费用化的会计处理思路,进一步规范我国增值税会计核算。

Present China＇ s value-added taxes （VAT） accounting model based ＂integration of Financial Accounting and Tax Accounting＂, it have many disadvantages, such as unable to make the accounting information to reflect the real financial situation of the enterprises, affects the non-comparability of accounting information, and exists such problems as not easy understanding and key points inconspicuous. This article attempts to construct one new VAT Accounting model based ＂Separation between Financial accounting and tax accounting＂ and ＂integration of prices and taxes＂, adopt accounting treatment thinking of regarding value adding tax as expenditure. And finally standardize China＇ s value-added taxes （VAT） accounting system.