当代经济管理
噹代經濟管理
당대경제관리
Contemporary Economic Management
2007年
5期
126~127
,共null页
增值税 会计处理 改进
增值稅 會計處理 改進
증치세 회계처리 개진
value-added tax; accounting process; improvement
增值税是我国第一大税种，其会计处理是许多企业普遍涉及的日常业务。目前我国规定的税务处理较为复杂。且存在诸多不合理之处。本文剖析了我国目前增值税会计处理的弊端，进而根据增值税改革的需要，提出了较为简练、明晰的增值税会计处理的改进意见。
增值稅是我國第一大稅種，其會計處理是許多企業普遍涉及的日常業務。目前我國規定的稅務處理較為複雜。且存在諸多不閤理之處。本文剖析瞭我國目前增值稅會計處理的弊耑，進而根據增值稅改革的需要，提齣瞭較為簡練、明晰的增值稅會計處理的改進意見。
증치세시아국제일대세충，기회계처리시허다기업보편섭급적일상업무。목전아국규정적세무처리교위복잡。차존재제다불합리지처。본문부석료아국목전증치세회계처리적폐단，진이근거증치세개혁적수요，제출료교위간련、명석적증치세회계처리적개진의견。
Value-added tax is the biggest tax category in China. Daily business involves accounting process in many enterprises. At present in China, the regulated tax process is complicated and exists some irrationality. This paper analyzes the disadvantages of value-added tax accounting process in China. Then it provides some simple and clear suggestion to improve value-added tax accounting process according to the need of value-added tax reform.
