增值税会计模式浅探

目前建立在“代理关系说”理论基础上的“价税分离”增值税会计模式违背了增值税的经济属性和会计内涵,割裂了增值税与利润的关系,损害了会计报表的内在规律。本文主张采用“价税合一”的增值税会计模式。     

试行价税分流购进扣税法的效果

我们富拉尔基纺织印染厂从1989年开始试行“价税分流购进扣税法”（以下简称“价税法”）核算应纳增值税，近两年来在税务部门的指导下，不仅完成了从“购进法”到“价税法”的转变，使增值税的核算得以日趋完善，而且收到了良好的经济效果。     

对重建增值税会计核算体系的思考

1994年我国税制改革,明显的变化就是在生产、批发、零售、进口、提供加工、修理修配劳务等方面征收增值税。近几年来,随着市场经济的发展,经济生活中各项改革深化,增值税的会计核算方法也进行了多次修订补充,形成了在“应交税金”科目下开设“应交增值税”二级科目,然后再在其后设置若干三级科目或专栏的核算模式。实践证明这一模式有很多可取之处,但大量的三级科目或专栏的存在,却使得增值税的会计处理显得繁琐,同时这一模式下的增值税会计核算也仅仅是有关增值税缴纳的会计核算处理,这与增值税作为我国第一大税的地位不适应,而且与会计核…     

商品零售企业增值税会计核算方法之改进

增值税是一种价外税,根据现行增值税会计核算的规定,商品零售企业在核算商品成本时,必须采用价税分离的核算方法。本文认为,这种核算方法有一定缺陷,会造成商品零售企业的销售成本与销售收入缺乏真实性和可比性。因此本文结合商品零售企业的特点,尝试建立一种价税合一的增值税会计核算模式。     

对增值税会计核算模式的探讨

年增值税改革后，国务院及财政部发布了一系列相关法规，税法上实现了价税分离，而增值税的会计核算模式则是“财税合一”，偏重于满足纳税目的，从会计角度看存在一定问题：一、现行增值税核算模式强调的是国家利益，它按照税法要求设计会计处理方法，以至于某些会计处理与会计要求有所不符（一）信息缺乏可比性１．现制度规定，增值税一般纳税人在购进货物时按规定取得了增值税专用发票，其存货成本中就不包括付出的进项税额；如果在购进时只取得普通发票，其存货成本中就包括付出的进项税额；由于有的按价税分离核算，有的按价税合一核算…     

建立价税合一的增值税会计模式的构想

现行增值税会计以税法为导向,采用“价税分离”的会计核算模式,与会计目标、会计确认基础、会计计量基础、以及会计信息质量要求等发生了冲突。基于此,本文指出了增值税会计存在的问题,分析了存在这些问题的原因,并对如何重新构建“财税分离”的增值税会计体系进行了设想。     

纳税筹划系列之五：“零税采购量”与“零税销售点”及其运用

对于增值税一般纳税人来说，应纳增值税额取决于纳税期销项税额与进项税额的对比即“纳税期应纳增值税=纳税期销项税额-纳税期进项税额”；作为一个变量，它与销项税额或进项税额之间并无独立的线性数量关系，在任一纳税期的任何应税收入水平上，总存在一个使当期应纳增值税为零的扣税项目采购量，笔称之为“零税采购量”；在任一纳税期的任何采购规模上，也同样存在一个使当期应纳增值税为零的应税收入水平，笔称之为“零税销售点”。     

构建费用化的增值税模式的思考

随着我国会计体制改革和税收体制改革的进一步深化，我国会计准则和税法的国际化进程日益加快，我国采用的“财税合一”的增值税会计模式的弊端也日益明显。一、我国现行增值税会计模式的缺陷1、不符合实际成本（历史成本）计价原则。增值税一般纳税人在购进货物并取得增值税专用发票的情况下实际支付的是买价、采购费用和增值税，而按照增值税会计处理规定的价税分离核算要求，采购成本部分计入货物成本，增值税税款则计入“应交税金”，不计入采购成本，这不符合我国企业会计制度规定的存货在取得时，应当按照实际成本入账的原则。2、不符…     

增值税会计模式探索

本文认为现行增值税的会计处理以“代理说”为基础,会计模式完全顺从税法,没有反映增值税的真正内涵,违背了会计原则,严重地影响会计信息质量。本文建议在增值税转型之际,应该明确增值税真正身份,以“费用说”替代“代理说”,建立财税分离的增值税会计模式,给增值税在损益表中应有地位。     

增值税留抵退税应注意的税收问题及会计处理分析

为了能够达到减税降费的效果，缓解企业的运营压力和成本，我国税务总局在2019年下发了增值税留抵税退会计处理的相关文件，其中就确定了增值税留抵税退的计算方法、申请人条件等，促进了增值税留抵税退政策的落实。本文针对增值税留抵税退各种条件下的会计处理方法以及常见问题进行分析，制定合理的处理对策。增值税留抵税退的应用促进了减税降费政策在企业中的落实，并且通过其应用有效缓解了企业的运营压力，企业资金得到了更加充分的利用。企业在实施增值税留抵税退的过程中，要给予税收问题和会计处理问题高度关注。     

浅议征收房产税对未来房价的影响

房价包括房地产开发成本和开发商利润两部分,其中土地费用、建安成本和税费占房地产开发成本的90%左右,成本因素、供求关系和政策因素是影响房价上涨的主要因素.从短期来看,征收房产税会增加炒房、囤房者的投资持有成本,也会影响购房者对未来的预期,有利于遏制房价过快增长;但就长期而言,由于需求大于供给的总趋势没有变,居民对住房的...     

房地产税收制度的国际经验及启示

征收房地产税收的目的就是遏制房价的上涨以及增加财政收入.然而,由于当前我国房地产征税效率低,对房价上涨没起到抑制作用.通过对新加坡,韩国和中国香港房地产税收状况的分析,借鉴他们有效征税和成功遏制较高的房价措施,并结合我国房地产税收实际状况,提出来一系列房地产税征收政策及改进措施来不断完善我国房地产税制.希望这些措施 能...     

Linear and nonlinear dynamic relationships between housing prices and trading volumes

This study applied linear and nonlinear causality tests and estimation models to investigate the efficiency of housing prices and volumes in the United States and its four major regions. The results of this study confirm that housing volumes can function as a price-discovery indicator. According to the nonlinear volatility of housing prices, this study verified numerous hypotheses. Housing returns can also influence housing volume. The results of this study imply that housing price efficiency can vary based on market conditions. Consequently, estimating the behavior of housing prices through a linear model can result in underestimating the information reflected by housing returns.     

Speaking to Theorists and Searching for Facts: Tax Morale and Tax Compliance in Experiments

A significant body of research has been accumulated concerning tax morale and tax compliance. This paper takes a stroll through the experimental findings, focussing on personal income. After briefly discussing the traditional topic of deterrence the main focus is on the social and institutional factors which until now have received only limited attention.     

上市公司税负及其影响因素分析——来自沪深股市的经验证据

本文以1994￣2004年全国上市公司9536组数据为样本,考察上市公司税负及其影响因素,结果发现:上市公司总体税负偏重;总体税负存在地区差异;总体税负存在行业差异;总体税负与所得税负担、流转税负担、资产规模、盈利能力、资本密集度和年度变量显著正相关,与负债水平和投资收益显著负相关。     

Tax morale: Framing and fairness

Tax morale has been a focus of academics and policy makers for some time. The measurement of individuals’ tax morale is subjective, and various proxies have been employed in qualitative and quantitative research. The framing of these measures has been considered in some research with respect to equivalency or goal framing, but the underlying implication of emphasis framing in commonly used proxies has yet to be considered. Further, although fairness and financial literacy have been considered determinants of tax morale, no one has yet considered whether financial and tax literacy (FTL) has a moderating effect on fairness and tax morale.This research addresses these gaps in the literature. The findings suggest that questions and scenarios posed by academics and policy makers should consider positive, negative, and emphasis framing, as well as the moderating effect of the respondents’ FTL to measure individuals’ tax morale effectively. The findings also suggest that raising levels of FTL could have a double dividend: not only will improved FTL have a positive impact on tax morale, but it might be magnified through the impact of fairness. These findings hold only when morale is determined by negatively framed scenarios. In particular, the perceived fairness of the tax system enhances tax morale when FTL is high, whereas the perception of fairness has no effect on tax morale for respondents with lower levels of FTL.     

个税起征点改革对纳税能力的影响：基于居民收入分布的估算

本文分析了个税起征点变动对纳税能力的影响机理。本文基于2005~2012年我国居民收入分组数据,采用构建的收入分布纳税能力测算积分模型和PLS路径模型,估算了我国居民个人所得税纳税能力和个税起征点改革对纳税能力的影响效应。研究发现,2005年以来我国居民平均收入水平有较大的提高,收入分布呈厚尾分布特征,其标准差呈弱平的倒“U”形变化趋势。2006年和2008年两次个税起征点的调整并没有改变纳税能力的增长态势,却影响着税务部门的征缴行为,税收努力指数的波动表明,税制改革与征纳税人预期行为的强关联关系,2011年的个税起征点改革对纳税能力有较大影响;PLS路径模型估计显示,居民收入的增长对纳税能力影响最大,个税起征点改革则是通过增加居民收入、影响征缴行为来间接地影响纳税能力。     

Tax aggressiveness and idiosyncratic volatility

This study finds that aggressive tax strategies adopted by a firm affect idiosyncratic stock return volatility. Aggressive tax strategies, which I measure as tax paid by a firm divided by pretax income (adjusted for special items), are associated with higher levels of idiosyncratic stock volatility. Uncertainty associated with tax strategies may result due to several factors, such as penalties, fines, and additional tax payments if particular tax strategies are disallowed by taxation authorities, or if there are changes in tax rules. Such uncertainty affects the future cash flows of a firm and is reflected in more volatile stock returns. Financial constraints, corporate governance mechanisms, and information environments surrounding a firm influence the relation between idiosyncratic volatility and effective tax rates.     

Coordination of capital taxation among asymmetric countries

This paper studies international fiscal coordination in a world of integrated markets and sovereign national governments. Mobile capital and immobile labor are taxed in order to finance a fixed budget. This generates productive inefficiency. Two fiscal reforms are considered: a minimum capital tax level and a tax range, i.e., a minimum plus a maximum capital tax level. It is shown that the introduction of a lower bound to the capital tax level is never preferred to fiscal competition by all countries while there always exists a combination of both a lower and an upper bound (i.e., a tax range) which is unanimously accepted.