现行增值税会计处理上的几点思考

Issues in Accounting Practice of Recent Value-Added Tax

我国现行增值税会计对于两种纳税主体采用不同的处理方法的目的与现实状况有一定差距。现行增值税会计核算所反映的会计信息与权责发生制原则要求有一定的出入,同时割裂了增值税与利润的关系。本文就这些问题进行探讨,使增值税的会计处理满足会计信息的需求。

The purpose of two value-added tax accounting entities operate different accounting practice has deviated the reality in recent value-aded accounting practice. There are some difference between accounting information and the principle of accrual basis that recent value-added tax business accounting reflects,and it separates the relationship between the value-added tax and the profits at the same time. The paper discusses on this problem, makes the accounting practice of value-added not only accords with the purpose of tax, but also affords the accounting information that accords with the requirement.