| 增值税会计模式探索 |
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| 引用本文： | 赵珊花.增值税会计模式探索[J].财会通讯,2005(6). |
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| 作者姓名： | 赵珊花 |
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| 作者单位： | 广东五邑大学管理学院 广东江门529020 |
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| 摘 要： | 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。
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| 关 键 词： | 费用说 代理说 财税合一 财税分离 |
An Exploration On Value-added Tax Accounting Model |
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| Zhao Shanhua.An Exploration On Value-added Tax Accounting Model[J].Communication of Finance and Accounting,2005(6). |
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| Authors: | Zhao Shanhua |
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| Abstract: | The accounting method of current value-added tax bases on the Agency Doctrine. The accounting model completely is used for tax law. It does not reflect the real meaning of value-added tax, violates accounting principle and affects the quality of accounting information. Due to the change of value-added tax, in order to set up a separate value-added tax accounting model, Expense Doctrine should be used instead of Agency Doctrine. Value-added tax should play a part in the profit and loss account |
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| Keywords: | Expense doctrine Agency doctrine Finance and tax united Finance and tax separated |
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