增值税会计核算模式初探

Discuss On the Format of Accountant Calculation Toward the Increment Taxes

我国对增值税的会计核算模式采用的是财、税合一的政策。由于税收法规与会计准则、会计制度之间存在着一定的差异 ,从而使现行的增值税会计核算存在着潜在的问题。本文指出这些问题所在 。

For the Format of Accountant Calculation Toward the Increment Taxes,Our Country Adopted the Policy of Unification of (asset) and Taxes.Because of the Difference Among Tax Law and Accounting Regulations and System,There are Some Potential Problems Risen from the Accounting Calculation of Presently Conducted Increment Taxes.This Article Indicates the Reasons of the Problems and Suggests some Reformed Tentative Plans.