后“营改增”时期增值税费用化会计处理模式的构建  

Construction of the accounting treatment mode of VAT expensing in the later period of replacing business tax with VAT

作　　者：刘迪 LIU Di(Jianping County and Township Financial Resources Construction Office,Jianping Liaoning 122400)

机构地区：[1]建平县县乡财源建设办公室,辽宁建平122400

出　　处：《辽宁师专学报（自然科学版）》2019年第2期102-108,共7页Journal of Liaoning Normal College(Natural Science Edition)

摘　　要：分析增值税费用化的理论基础,探讨“营改增”后企业涉税会计核算及增值税会计核算的缺点,借鉴增值税费用说和税负归宿理论构建增值税的费用化处理模式,通过设置“税金及附加-增值税”、“应交税费-应交增值税”、“递延增值税”等账户进行相关核算及账务处理,并结合具体案例加以说明,以提高会计信息的可理解性和可比性,从而使增值税应纳税额作为费用在利润表中得以体现,更好地服务于税务机关和信息使用者.This paper analyzes the theoretical basis of VAT expensing,discusses the disadvantages of enterprises′tax-related accounting and VAT accounting after replacing business tax with value-added tax,and constructs the treatment mode of VAT expensing by referring to VAT cost theory and tax incidence theory.By setting the tax and additional-VAT,tax payable-VAT payable,deferred VAT and other accounts,the related business and accounting treatment are conducted and combined with the specific case to illustrate,in order to improve the understandability and comparability of accounting information,which makes the VAT payable as expenses reflected in the profit statement,better serves the tax authority and information users.

关 键 词：理论基础 增值税会计核算 财税分离 科目设置 账务处理 

分 类 号：F812.42[经济管理—财政学]