公允价值计量中增值税的会计处理问题

通过四项具体准则的逻辑推演，发现在现行增值税会计———价税分开的既定框架下，公允价值存在包含增值税现象。这种现象的产生，是吸收、引进国际会计准则时，没有考虑税制背景因素的结果，准则源于美国，美国既没有增值税，生产领域也没有价税分开的会计要求，其交易基础和入账确认的公允价值计量单位完全相同；而在我国，由于增值税制和会计价税分开制度的共同影响，使得交易基础和入账确认的公允价值计量单位不同。因此，本文认为：在公允价值的准则解释中，应明确公允价值的具体计量单位；改变目前对于增值税的认识，服从其经济学的本质要求，将其计入会计要素。这样可以解决现实推广公允价值计量实践执行中的增值税处理问题。

Research on VAT Accounting in the Measurement of Fair Value

It is found that the VAT is included in the Fair value in the context of the separation of “price” and “tax”currently applied in the VAT accounting by means of the logical deduction of four specific accounting standards.The reason of the problem mentioned above is that the background of tax is neglected when the accounting standards are introduced into Chi-na, i.e., there is no VAT in America where these standards originated, and there is not any requirement to separate“price”and“tax” in practice there, either.The trading base and the accounting confirmed measurement units of Fair Value are the same in America, but different in China due to the combined effect of the VAT system and the accounting system.This paper proposes the following:(1) to identify the specific measurement units of “Fair Value” in the forthcoming accounting stand-ards;(2) to rectify the wrong understanding of VAT and to include VAT as an accounting element so as to abide by the es-sence of economics.This can solve the real promotion of fair value measurement as well as the problem of the VAT execution in practice.