| 现行增值税会计处理存在的问题及改进 |
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| 引用本文： | 徐红樱. 现行增值税会计处理存在的问题及改进[J]. 成都大学学报(自然科学版), 2007, 26(3): 248-250 |
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| 作者姓名： | 徐红樱 |
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| 作者单位： | 四川商务职业学院,商管系,四川,成都,610091 |
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| 摘 要： | 现行增值税的会计核算采用的是财税合一的政策,由于税收法规和会计制度之间存在着差异,从而使现行的会计核算存在着一些问题.拟从现行增值税会计处理存在的问题入手,提出几点改进设想.
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| 关 键 词： | 增值税 会计处理 账户设置 |
| 文章编号： | 1004-5422（2007）03-0248-03 |
| 修稿时间： | 2007-05-20 |
Problems and Improvements in Current Accounting Treatments of Value Added Tax |
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| XU Hongying. Problems and Improvements in Current Accounting Treatments of Value Added Tax[J]. Journal of Chengdu University (Natural Science), 2007, 26(3): 248-250 |
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| Authors: | XU Hongying |
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| Affiliation: | Department of Business Management, Sichuan Business Vocational College, Chengdu 610091, China |
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| Abstract: | Combination of financing and tax is the present policy in our country for value added tax accounting.Due to the differences between taxation law and accounting system,there are some problems in the current accounting system.This paper proposes several suggestions to the problems of current accounting treatments of value added tax. |
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| Keywords: | value added tax accounting treatment account setup |
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