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.
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.
应用推荐