中国增值税计算存在的问题之我见

增值税是中国税收中的一个重要税种,同时也是纳税人向国家计算交纳较为复杂的一种税金。怎样既合法又准确的计算应向国家交纳的增值税,是理论研究者和实务工作者共同关心的一个问题。通过对当前会计实务工作中增值税的计算进行分析,发现增值税的计算还存在不完善的方面,有必要提出和大家共同探讨,以引起人们对增值税计算的进一步认识,使增值税的计算更趋合理与完善,使中国会计实务工作能够在一个更良好的环境中运行。

China's Value-added tax Problems of the Calculation,I see

China＇ s value-added tax is an important revenue taxes, but also to the state taxpayers to pay more complicated calculation of a tax. What is lawful and accurate calculation of the value-added tax paid to the State, the theoretical researchers and practitioners an issue of common concern. Through the work of the current accounting practice for calculating value-added analysis and found that the calculation of value-added aspect of still imperfect, it is necessary to discuss all proposed and to draw attention to the further understanding of the calculation of value-added tax so that more reasonable calculation of value-added tax and perfect the work of China＇ s accounting practice to a more favorable environment to run.