| 论增值税改型和增值税的会计处理 |
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| 引用本文： | 张尧洪.论增值税改型和增值税的会计处理[J].嘉兴学院学报,2005,17(4):73-74,117. |
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| 作者姓名： | 张尧洪 |
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| 作者单位： | 金华学院(筹)经贸分院,浙江,金华,321000 |
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| 摘 要： | 该文论述了增值税改型的必要性，提出了现行增值税会计处理存在的问题是削弱会计信息的有用性；提出了增值税会计处理重建的构想：确立增值税会计准则，建立财税分离增值税会计处理模式，将增值税予以费用化，以充分实现财务会计和增值税会计的目标。
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| 关 键 词： | 消费型增值税 财税合一 财税分离 增值税会计 |
| 文章编号： | 1008-6781(2005)04-0073-02 |
Study on Value-added Tax Alteration and Accounting Handling |
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| ZHANG Yao-hong.Study on Value-added Tax Alteration and Accounting Handling[J].Journal of Jiaxing College,2005,17(4):73-74,117. |
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| Authors: | ZHANG Yao-hong |
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| Abstract: | This paper analyses the necessity of value-added tax alteration. Some problems existing in current value-added tax accounting are reducing utility of accounting information. The paper proposes reconstructing handling of value-added tax accounting, establishing criteria for value-added tax accounting, build the value-added tax accounting handling under the separation of finance and tax, and value-added tax expensing, so as to fully attain the goals of finance accounting and value-added tax accounting. |
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| Keywords: | consumptive V A T combination of finance and tax separation of finance and tax V A T accounting |
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