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我国现行的增值税会计处理方法仍遵循“财税合一”模式,存在众多的弊端,增值税会计的理论研究引起了广泛关注.该文提出了通过构建“财税分离”的增值税会计处理模式和明确“费用观”的会计处理方法,可提高增值税会计信息的可比性,并建议我国应借鉴所得税会计处理原则,尽快制定增值税会计准则.“,”Current accounting treatment towards VAT still follow the pattern of 'finance and taxation combination', which has resulted in many deficiencies and has drawn broad attention in recent years. This paper argues that in order to enhance the comparability of VAT accounting data, the VAT accounting shall follow the pattern of 'finance and taxation separation' and the accounting treatment shall be viewed in an 'expense view'. The paper also proposes that income tax accounting principles shall be drawn upon and VAT accounting standards shall be formulated as soon as possible.