英国是世界上唯一建立增值税会计准则的国家。
Britain is the only country that has set accounting standards for VAT.
对我国现行增值税法以及有关会计处理中存在的一些问题作了分析，并提出设置增值税会计的一般模式。
Probing into the current law of value-added tax as well as problems that occurs in dealing with accounting, the paper puts forward a general model to account the value-added tax.
增值税会计是财务会计与税务会计的共同研究领域，增值税业务作为一个具体事项既是会计研究对象整体的一部分，又具有区别于其它事项的本质特征。
Added value tax accounting is the common research domain of financial accounting and tax accounting. The added tax, as a event, belongs to accounting object and has its own substance.
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。
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.
消费税还会把印度人从错综复杂的缴税“瀑布”中解放出来，例如，做会计的要为购入像笔和纸这样的实物缴纳增值税。
The GST would also spare Indians from paying a "cascade" of taxes on taxes.Accountants, for example, pay state VAT on their physical inputs, such as pens and paper.
消费税还会把印度人从错综复杂的缴税“瀑布”中解放出来，例如，做会计的要为购入像笔和纸这样的实物缴纳增值税。
The GST would also spare Indians from paying a "cascade" of taxes on taxes. Accountants, for example, pay state VAT on their physical inputs, such as pens and paper.
因为会计工作属于服务业，所以他们的收入不含增值税（即被服务方给会计的服务费不含增值税）。
But because accountancy is a service, they do not collect VAT on the fees they charge.
在分期付款购货进项增值税抵扣的核算上，会计部门的处理与税务部门的规定存在差异。
There exist differences in the requirements between the department of accounting and the tax department on the accounting of tax credit in purchasing when paying by instalments.
本文就消费型增值税对会计核算的影响进行浅要分析。
This paper analyzed the impact of consumption-based value-added tax to accounting.
并在会计核算和税收管理方面，提出了具体的实施意见及加强增值税纳税管理的对策建议。
Finally in the fiscal charge aspect, proposed the concrete implementation opinion and strengthens the increment duty tax payment management the countermeasure suggestion.
并在会计核算和税收管理方面，提出了具体的实施意见及加强增值税纳税管理的对策建议。
Finally in the fiscal charge aspect, proposed the concrete implementation opinion and strengthens the increment duty tax payment management the countermeasure suggestion.
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