规范增值税会计处理方法与途径的改进  

Improvement of Accounting Treatment and Approach on Regulating Value Added Tax

作　　者：张清芳[1] 

机构地区：[1]襄樊职业技术学院会计经贸系,湖北襄樊441021

出　　处：《通化师范学院学报》2007年第6期39-40,共2页Journal of Tonghua Normal University

摘　　要：文中以会计理论和税法规定为理论基础,分析了目前增值税会计处理存在不符合权责发生制原则、明晰性原则、相关性原则的地方;提出了从进项税额、销项税额、查补税额等几方面规范增值税会计处理的具体办法,以此更好地遵循权责发生制原则,进一步提高增值税会计处理信息的相关性。The deviations from accrual basis, principle of clarity and principle of relativity of accounting treatment on value added tax are analysed in this article, which based on accounting theory and tax law. Moreover the concrete accounting treatments of regulating the value added tax are provided from the aspects of input tax, output tax, assessed tax and so on, in order to abide by the accrual basis better and further improve the relativity of accounting treatment of value added tax.

关 键 词：权责发生制原则 明晰性原则 相关性原则 纳税影响会计法 

分 类 号：F123[经济管理—世界经济]