摘要
建立“财税分离”的增值税会计模式,需要全面实行权责发生制。目前采用的是混合制,会计核算过分遵循税法规定而放弃自身一般行为原则,存在许多不合理的会计问题。只有实行权责发生制,才能使增值税会计核算符合会计基础理论,才能使相关会计信息的真实性、可比性和有用性大大提高,并能使增值税会计模式与所得税会计模式保持一致。
In order to building the VAT accounting model of separation, it is necessary to carry out accounting on the accrual basis. There are many problems in present compound accounting system. Only accounting on the accrual basis is carried out, can VAT accounting accord with accounting fundamental principles and the VAT accounting mode accord with the income tax mode.
出处
《中南民族大学学报（人文社会科学版）》
CSSCI
北大核心
2005年第5期106-109,共4页
Journal of South-Central Minzu University (Humanities and Social Sciences)
关键词
增值税会计
混合制
权责发生制
收付实现制
compound accounting basis~ accounting on the accrual basis~ selling item taxi buying itemtax
