构建会税分离的增值税会计模式.PDF

10 2 () Vol10, o2 2010 4 Journal of Kunming University of Science andTechnology Apr2010 陈旭东 ( , 6500221) : 我国现行的增值税会计核算遵从的是 会税 一 的核算模式, 它使得会计信息不能反映 企业的财务状况, 存在众多弊端, 其中最突出的是影响了会计信息的不可比性, 同时还存在不可理解与 重要性不突出的问题本文试图构建 一种 会税分离 价税 一 的 增值税会计 处理模式, 采用 增值税费用化的会计处理思路, 进一步规范我国增值税会计核算 : 会税分离; 增值税; 会计模式; 设想 : F2344 : A : 1671- 1254 ( 2010) 02- 0074- 06 Construction for the Vat A ccounting M odes Based Separation B etween F inancial A ccoun ting and Tax A ccoun ting CHEN X udong (Accounting SchoolofYunnanUniversity of Finance and Econom ics, Kunm ing, Yunnan, 650021) Abs tract: Present China! s valueadded taxes (VAT) accountingmodelbased integration ofFinancialAc counting and Tax Accounting , ithavemany disadvantages, such as unable tom ake the accounting inform ation to reflect the real financial situation of the enterprises, affects thenoncomparability of accounting information, and exists such problem s as not easy understanding and key points inconspicuous. This article attempts to con struct one new VATAccountingmodelbased Separation bewt een Financialaccounting and tax accounting and integration of prices and taxes , adopt accounting treatm ent thinking of regarding value adding tax as expendi ture. And finally standardize China! s valueadded taxes (VAT) accounting system. K ey words: Separation between financial accounting and tax accounting; valueadded taxes; accounting model; assume , , , , , ( 一) 增值税会计核算特点 , ∀ #∀#∀# , ,