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一、对增值税的一般会计处理 英国正式发布并实施有关增值税的会计处理规范,是在1974年。《标准会计实务公告(第五号)》(SS-AP 5)——增值税会计,于1974年4月,由英国会计准则委员会制定并发布。它是英国的增值税纳税人(包括企业和个人)对增值税进行会计处理所依据的会计准则。 在英国,增值税是对提供货物或劳务的个体(包括企业和个人)所征收的一个税种。其标准税率为17.5％。增值税的计税基础是销售额。对于销售额,英国的《公司法》中有专门的定义:“销售额”是指企业在正常经营活动中,因提供货物或劳务而实现的收入扣
First, the general accounting of value-added tax The United Kingdom officially released and the implementation of accounting practices related to value-added tax was in 1974. Standard Accounting Practice Announcement No. 5 (SS-AP 5) - VAT accounting, which was prepared and promulgated by the British Accounting Standards Board in April 1974. It is the UK accounting standards for value-added taxpayers (including businesses and individuals) accounting for value-added tax. In the United Kingdom, VAT is a tax levied on individuals (including businesses and individuals) that provide goods or services. The standard tax rate is 17.5%. The tax basis of VAT is sales. For sales, there is a specific definition in the Corporations Act in the United Kingdom: “Sales” refers to the revenue deduction realized by the enterprises in providing goods or services in normal business activities