我国目前增值税会计处理存在的问题与改进办法

PROBLEMS ARISEN IN THE PROCESS OF DEALING WITH THE PRESENT VALUE-ADDED TAX ACCOUNTING AND THE CORRESPONDING IMPROVEMENT METHODS

我国目前增值税会计处理采用的是"财税合一"的处理模式,这种处理模式以下方面存在问题:存货计价不符合历史成本原则;会计信息缺乏可比性;不符合赋税能力原则;不符合配比原则;不符合公平原则。在对增值税会计重新定位的基础上,从会计科目设置及账务处理程序等方面提出了改进我国增值税会计处理的一些办法。

There exists some problems listed below in China's present valueadded tax accounting modelaccounting and tax syncretism modelinventory value does not accord with history cost principle, tax capacity principle, match principle, equality principle, and accounting information lacks comparability. On the basis of repositioning valueadded tax accounting, the authors put forward some improvement methods for dealing with accounting valueadded tax from the aspects of accounting subjects and accounts dealing process.