论电算化平台下增值税会计核算制度的重构

Reconstruction of Value-Added Tax Accounting System under Computerized Platform

我国现行增值税会计处理规定起始于1993年年底,其实施近20年以来,尽管进行了数次修订,但一直按照传统的纸质多栏式明细账的格式进行制度设计。2000年后,纸质手工账逐步退出市场,电算化会计逐渐占据主导地位,现行增值税会计核算制度已经不能满足电算化会计平台下的现实要求。分析了现行规定在电算化平台应用中存在的弊端,探讨了电算化平台增值税会计核算制度的重构,根据主流商业化会计核算软件的特点,提出了将“应交增值税”明细账内设置专栏改为三级明细,并通过反向分录记账方式,将三级明细发生额转入“未交增值税”的转出机制,避免余额逐年累计。

The current value-added tax accounting regulations in China have been in effect since the end of 1993.Despite several revisions over the past 20 years,the system has been designed according to the traditional format of paper-based multi-column detailed accounts.Since 2000,paper-based manual accounts have gradually phased out of the market,and computerized accounting has gradually taken the lead.However,the current value-added tax accounting system cannot meet the requirements of computerized accounting platforms.This paper analyzes the shortcomings of the current regulations in the application of computerized platforms and explores the reconstruction of the value-added tax accounting system under computerized platforms.Based on the characteristics of mainstream commercial accounting software,this paper proposes to replace the single column in the"payable value-added tax"detailed account with a three-tier detailed account,and transfers the amounts in the three-tier detailed accounts to the“unpaid valueadded tax”account through the method of reverse entry bookkeeping,so as to avoid accumulating balances year by year.