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.
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