《初级会计实务》中增值税业务账务处理的原理分析与建议

Principle Analysis and Suggestions for Accounting Treatment of Several Value-added Tax Businesses

增值税作为我国第一大税种,从开始实施至今,规则一直处于变化中,总体趋势是税率和账务处理都一直在简化。目前增值税明细科目依然太多,一些账务处理原理还有瑕疵。对视同销售、进项税转出、税控设备、金融商品等账务处理进行原理分析并提出建议。究其原因在于对增值税“链条”的理解,增值税的核心在于是否增值和是否进入下一个增值环节,基于这两点,对于做增值税条例的相关规定就可以简单些,方便企业会计人员实务操作。同时纳税义务时点、价格变化、开票与否对企业、对国家的税收影响也作了分析,为进一步的制度完善提供依据。

As the largest tax category in China,value-added tax has been in a state of change since its implementation,and the overall trend tax rates and accounting treatment has been simplified.At present,there are still too many detailed accounts for value-added tax,and some accounting principles still have flaws.It was analyzed that the principle of accounting treatment of deemed sales,input tax transfer out,tax control equipment,financial instrument,and puts forward suggestions.The reason for this lies in the understanding of the“chain”of value-added tax.The core of value-added tax lies in whether it adds value and whether it enters the next value-added stage.Based on these two points,the relevant provisions for making value-added tax regulations can be simpler and convenient for enterprise accounting personnel to operate in practice.At the same time,the timing of tax obligations and the impact of price changes on the taxation of enterprises and the country are analyzed,providing a basis for further institutional improvement.