增值税的会计处理及税务筹划.docVIP

增值税的会计处理及税务筹划 摘　要 我国现行的增值税是在借鉴国际增值税实施经验的基础上，随着经济体制改革的逐步深化和向市场经济转轨进程中分阶段建立起来的。从运行实施看，增值税在保证财政收入及时、稳定地增长，促进专业化协作生产的发展和生产经营结构的合理化以及促进对外贸易的发展等方面都取得了显著的成绩。对于经营者来说，为了达到股东利益最大化，要进行税务方面的筹划，以在法律允许范围内，尽量节约税务费用支出。作为我国第一大税种,自2009年1月1日起，增值税转型改革在全国范围内实施。本文将简单的介绍一下我国增值税转型后在消费型增值税模式下的会计处理，以及在新的法规政策下的增值税的税务筹划。 本文共有四部分组成：第一部分主要介绍了我国增值税会计的理论，包括增值税的类型及划分依据、增值税的特点、增值税转型的意义；第二部分介绍了我国消费型增值税的会计处理模式，包括消费型增值税的会计处理的特点及涉及的会计科目，并用案例来详细的解释消费型增值税模式下的会计处理；第三部分是增值税的税务筹划，介绍了增值税税务筹划的基本概念，并以不同业务的会计处理方式为例，分别介绍了消费型增值税的税务筹划；第四部介绍增值税会计处理的重点及税务筹划中应注意的问题，包括增值税会计处理时进项税额不允许抵扣的情况及增值税纳税检查后的税务调整，还有税务筹划与偷税漏税的区别，最后说明税务筹划的风险及控制。 关 键 词：增值税,税务筹划,会计处理，消费型增值税 VAT Accounting and Tax Planning ABSTRACT Chinas existing value-added tax is based on international experience of the implementation of VAT. It has built up with the gradual deepening of economic reform and transition process to a market economy in stages. From the view of its running, VAT has made remarkable achievements in ensuring timely and steady growth of financial income, in promoting the development of specialization and cooperation in production, the rationalization of production and management and in promoting the development of foreign trade .For the operator units, in order to achieve maximum shareholder value, it has to do tax planning and to save tax expenses within the scope permitted by law. As Chinas most important tax type, VAT is reforming at the national level from January 1, 2009.This article will briefly outline the transformation of the accounting treatment of VAT in our country, and the tax planning of VAT under new regulations and policies. This paper has four parts: The first part introduces the theory of VAT in our country, including the types ,classifications, features and the significance of the transformation of VAT; The second part introduces the treatment patterns of consumption-based VAT accounting, including its characteristics and related subjects, and take a case for an example; The third part introduces the basic concept of VA