摘要
世界各国对增值税会计处理的有关准则规定和我国增值税对会计的实际影响，产生了制定《增值税会计准则》的客观要求。该准则的目标是确认、计量、记录和报告当期应交增值税额以及增值税资产或负债，按照税法正确计算销项税额、进项税额、进项税额转出、出口退税额和未交增值税额，为编制增值税明细表，以便向报表使用者提供有关纳税信息作出规范。该准则的内容应该包括：增值税会计的专门术语及其定义、业务性原则、确认与计量、报表揭示。
This paper aims to study the influence of the added - value tax to the accounting, and to tell us why the ac-counting standards of added - value tax was bom. The purpose of the accounting standards is to affirm, measure, record and report the added - value tax which is due to pay, to measure correctly the sales tax, purchase tax, export back tax,etc.Some contents should be included in the standards: terms and definitions about accounting of added - value tax,business principles, affirmation, measurement and printout specification.
出处
《税务与经济》
北大核心
2000年第5期14-17,共4页
Taxation and Economy
关键词
增值税会计准则
会计增值客
应税增值额
accounting standards of added-value tax
added value of accounting
taxable added value
