浅析税法要求视觉下增值税会计核算相关建议

Suggestions on Value-added Tax Accounting under the Tax Law

现行税法要求下的增值税会计核算存在的主要问题是,会计报表相关会计增值税信息的反映揭露不足,会计主体间的信息可比性缺失,税负有失公平、客观。实行现行税法要求下增值税会计核算,应构建"价税统一"的会计核算完善体系,坚持"财税分离"增值税会计核算原则,明确"费用观"的会计处理方法,逐步改进完善国家增值税体系机制,保证增值税会计核算实务处理走向正规化。

Under the current tax law, main problems exist in value-added tax accounting practice： the insufficient disclosure of value-added tax information in accounting statements, the omission of comparable information among accounting entities, and the less fair and objective tax burden. Coping measures are proposed in this paper including the establishment of a complete, unified sales revenue and tax accounting system, the principle of the separation between financial accounting and tax accounting, and an expense way of accounting, so as to gradually improve the mechanism for the value-added tax system and ensure the regularization of value-added tax accounting practices.