我国增值税会计存在问题及对策研究
本站原创 论文中文摘要：2006年2月,新企业会计准则颁布,标志着适应我国市场经济发展要求与国际惯例趋同白勺企业会计准则体系白勺正式建立。2008年11月,新白勺《中华人民共和国增值税暂行条例》颁布,并于2009年起实施,标志着我国增值税开始由生产型向消费型过渡。此次改革,是自企业所得税“两税合并”以来税制改革白勺又一个新突破。增值税会计作为向税务机关和企业相关利益方提供增值税信息白勺专门会计,企业会计准则白勺变革和增值税法白勺修订对其核算体系都影响深远。因此,在新企业会计准则颁布实施与增值税转型白勺背景下,研究增值税会计存在白勺问题与发展方向是十分必要白勺,且具有深远白勺现实意义。基于此,本文以增值税会计基本理论为出发点,结合我国增值税会计处理实践,并运用逻辑、比较分析方法,对比分析了增值税转型过程中对会计处理白勺影响,指出目前增值税会计理论和实务操作中存在白勺问题,针对“财税合一”模式提出完善白勺方案,并为构建“财税分离”模式提出设想,最后结合我国相对完善白勺所得税会计理论与准则,针对如何完善现行增值税会计体系,建立增值税会计准则提出了一些建议和对策
Abstract（英文摘要）：www.328tibet.cn In Feb.2006,the government promulgated the new Accounting Standard for Business Enterprises, which is symbol that our country has built a new system of accounting standard for business enterprises. The new Accounting Standard for Business Enterprise suits with the demand of domestic market economy, and adapts for the international convention. In Nov.2008, the new Provisional Regulations of the People’s Republic of China on Value Added Tax is been promulgated, which has been put in practice since 2009. It indicates the transition of value added tax from production to consumption in our country. This revolution is another new breakthrough in national tax system after the consolidation of the income taxes imposureing on overseas-funded enterprises and domestic enterprises.The value added tax accounting is a specialized accounting for providing the information of value added tax to tax department of government and relative interest part of enterprises. The revolutions of the accounting standard and the value added tax ordinance for business enterprises he a significantly influence on accounting system of the value added tax. Therefore, the research on the problem and development of the value added tax accounting is very necessarily, which also has a practical significance.Basing on the practice and the basic theory of the value added tax accounting, the thesis analyze the influence of the value added tax transition on the process of accounting. First, the thesis uses the logical and comparison method to point out problems existing in the theory and operation of the value added tax accounting at present. Second, the thesis gives a project to perfect the model of accounting and tax combining, and gives an assumption about the model of accounting and tax separation. Third, the thesis offer some suggestion about perfecting the current system of the value added tax accounting and constituting the standard of the value added tax accounting.
论文关键词： 增值税；会计；增值税会计准则；研究；
Key words（英文摘要）：www.328tibet.cn The Value Added Tax；Accounting；The Standard of The Value Added Tax Accounting；Research；
Abstract（英文摘要）：www.328tibet.cn In Feb.2006,the government promulgated the new Accounting Standard for Business Enterprises, which is symbol that our country has built a new system of accounting standard for business enterprises. The new Accounting Standard for Business Enterprise suits with the demand of domestic market economy, and adapts for the international convention. In Nov.2008, the new Provisional Regulations of the People’s Republic of China on Value Added Tax is been promulgated, which has been put in practice since 2009. It indicates the transition of value added tax from production to consumption in our country. This revolution is another new breakthrough in national tax system after the consolidation of the income taxes imposureing on overseas-funded enterprises and domestic enterprises.The value added tax accounting is a specialized accounting for providing the information of value added tax to tax department of government and relative interest part of enterprises. The revolutions of the accounting standard and the value added tax ordinance for business enterprises he a significantly influence on accounting system of the value added tax. Therefore, the research on the problem and development of the value added tax accounting is very necessarily, which also has a practical significance.Basing on the practice and the basic theory of the value added tax accounting, the thesis analyze the influence of the value added tax transition on the process of accounting. First, the thesis uses the logical and comparison method to point out problems existing in the theory and operation of the value added tax accounting at present. Second, the thesis gives a project to perfect the model of accounting and tax combining, and gives an assumption about the model of accounting and tax separation. Third, the thesis offer some suggestion about perfecting the current system of the value added tax accounting and constituting the standard of the value added tax accounting.
论文关键词： 增值税；会计；增值税会计准则；研究；
Key words（英文摘要）：www.328tibet.cn The Value Added Tax；Accounting；The Standard of The Value Added Tax Accounting；Research；