增值税会计中存在的问题与对策_学位论文.doc

目 录 摘 要 I Abstract II 第一章 增值税会计概述 1 1.1 增值税会计理论基础及结构层次 1 1.2我国现行增值税会计 3 第二章 现行增值税会计存在问题分析 5 2.1 增值税会计确认和计量方面存在的问题 5 2.2计算的时间限定与权责发生冲突 6 2.3对赊购和赊销的会计处理不符合公平原则 7 2.4增值税会计信息披露方面存在的问题 8 2.5现行增值税税制的问题 9 第三章 完善我国增值税会计的构想 11 3.1 构建“财税分流”增值税会计模式 11 3.2 建立统一的“价税合一”的增值税会计核算体系 11 3.3树立增值税费用化的观念 12 3.4完善我国增值税税制 13 3.5制定我国增值税会计准则 14 结 论 16 参考文献 17 致 谢 18 增值税会计中存在的问题与对策 摘 要 增值税是以商品生产流通的各个环节或提供劳务的增值额为计税依据而征收的一种税，已成为当前世界各国的主要税种之一。目前增值税税收已经占我国税收收入的40%左右，成为我国的第一大税种。增值税会计主要是根据增值税法规的有关规定计算应缴增值税额，并对其应缴、交纳、补退税款等业务进行相应的账务处理和报表列示。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的专门会计，会计准则的变革和增值税法的修订对其核算体系都影响深远。因此，在新会计准则颁布实施与增值税转型的背景下，研究增值税会计存在的问题与对策是十分必要的，且具有深远的现实意义。 基于此，本文以增值税会计理论为出发点，指出目前我国增值税会计现状。然后，从增值税会计确认和计量方面、增值税会计计算的时间限定方面、税负不公平方面、增值税会计信息披露方面和增值税税制方面对我国现行增值税会计核算存在的问题通过案例比较进行了详细分析。最后，结合我国当前的实际情况，提出完善我国增值税会计核算的构想，即构建财税分流的增值税会计核算模式，建立“价税合一”的增值税会计核算体系，树立增值税“费用化“的观念，制定我国《增值税会计准则》。 关键词：增值税会计；问题；对策 Problems And Countermeasures Of Value Added Tax Accounting Abstract Value added tax is a kind of tax which is charged on the basis of value added services on the various links in goods production and circulation, and has become one of the world’s major taxes. Currently the VAT tax has been about 40% of tax revenue in our country, and has become the first major taxes. VAT accounting is mainly based on calculation of VAT payable, and the payable, pay, tax, rebates and other services to make appropriate accounting treatment and reporting losses .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 have 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 the basic theory of the value