构建财税分流的增值税会计模式初探  

The Elementary Exploration of the Increment Tax Treasurer Mode Composing Separation of Money from Tax

作　　者：刘慧丽[1] 

机构地区：[1]许昌职业技术学院,河南许昌461000

出　　处：《漯河职业技术学院学报》2004年第1期47-49,共3页Journal of Luohe Vocational Technical College

摘　　要：增值税会计的大量理论与实践表明 ,现行增值税会计同会计核算中的重要性原则、明晰性原则、公平性原则、可比性原则和权责发生制等存在不少冲突 ,致使提供的会计信息失真 ,不利于信息使用者的判断决策。而现行增值税会计属财税合一模式 ,会计处理过分让位于税法而放弃自身原则是导致这些缺陷的最根本原因 ,必须对其进行全面改革 。It is made clear by the theories and practices that there are a lot of conflicts between the present increment tax treasurer and those principles in accountant settlement such as importance principle,transparency principle,fairness principle,comparison principle and rights-obligation origin principle.The controversy has made the information in accounting untrue and misled the people who use the information to make mistakes in policy decision.The present increment tax treasurer is a kind of mixture of accounting and taxation.It is the main reason for the controversy that accounting is overpowered by the law of taxation to give up principles.The situation is to be reformed to separate accounting from taxation to form a new mode of increment tax treasurer.

关 键 词：增值税 会计处理 会计核算 财务会计 纳税会计 

分 类 号：F234.4[经济管理—会计学]