对当前我国增值税会计中几个问题的探讨

增值税是我国乃至世界各国的重要税种。我国在1994年实行增值税以来,取得了良好的效果,保证了国家财政收入快速增长。由于增值税税法的目标和会计的目标有所不同,那就必然会导致在处理某项涉及增值税的业务时,会计和增值税税法在收入确认、进项税额抵扣及其处理方法、处理时间上产生差异,增值税会计营运而生。我国增值税法同目前我国“会计准则规范会计行为”的要求明显不符,在实际会计处理中也带来了一系列的问题。因此,本文希望通过对我国增值税会计核算存在的问题进行探讨,从而为加强增值税征管,提高增值税会计信息质量提供有益的借鉴。

Probe Into the Issues of Added-value Tax Accounting in China

Added-value tax is among the most important items of taxation both in China and all over the world.Since added-value tax was adopted in the year of 1994 in China,it has taken great effect to ensure the rapid increment of fiscal revenue.Because of the different objectives between Law of Tax and Accounting,differences will be made in revenue confirmation,input tax deduction and processing methods and time when business involved added-value tax is processed.Added-valued emerges as the times require.Law of Adde...