基于避税实证研究视角的增值税会计核算改进构想

The Conception of Improvement of Value Added Tax Accounting from Perspective of Empirical Research of Tax Evasion

鲜有文献对"营改增"后增值税避税开展实证研究。借鉴所得税避税实证研究的逻辑路径,增加增值税会计与税法的"制度性差异"变量,可以建立和完善增值税避税实证研究的计量模型。计量模型应用的关键在于如何获取当期应纳增值税额,它是决定增值税避税实证研究能否开展的关键因素。改进现有的增值税会计核算方法,将增值税"费用化",引入"增值税费用"、"递延增值税资产"及"递延增值税负债"等科目,可以有效清除增值税实证研究中存在的障碍,为其开展相应的研究提供强有力的支持。

There are few articles on VAT evasion after the implementation of replacing business tax with valueadded tax. A measurement model of the empirical study of VAT evasion can be established and improved with the reference to the logic path of the empirical study of income tax avoidance and the increase of the variables of VAT accounting and ＂institutional differences＂ of tax law. The key to the application of the econometric model lies in how to obtain the amount of the VAT payable in the current period, which is the key factor that determines whether the empirical research on VAT tax evasion can be carried out. In order to effectively remove the barriers in the empirical study of VAT, several measures should be taken to provide strong support for the research in this field. Firstly, it is important to improve the existing accounting methods of VAT. Secondly, it is necessary to expense VAT. Last but not least, it is essential to introduce ＂VAT costs＂, ＂to defer VAT assets＂, ＂to defer VAT liabilities＂ and so forth into this study.