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在我国,增加值与增值税几乎是同一时间(1979年)引进的,并逐步发展完善起来的。尽管二者是不同的两个经济范畴,但从本质上,即在理论上二者却是统一的。然而长期以来统计部门核算的增加值和财税部门征管的增值税各自研究、采用一套各自的核算方(办)法,在实践中二者没有统一起来,其弊端是显而易见的。因此,加强二者的统一性研究具有现实的经济指导意义。拙文试图从理论和实践两个方面探讨二者统一的基础和途径。
In our country, the added value and the value added tax were introduced almost at the same time (1979) and gradually developed and perfected. Although the two are two different economic categories, they are, in essence, theoretically, unified. However, the long-standing accounting department of the added value and tax collection and management departments of value-added tax research, using a set of their own accounting (office) method, in practice, the two are not unified, the drawbacks are obvious. Therefore, strengthening the unity of the two studies has realistic significance in economic guidance. My essay tries to explore the basis and approach of the unity of the two from the aspects of theory and practice.