“生产和进口税”核算的理论分析与启示

 SNA“生产和进口税”的核算非常复杂，对重要经济数据的影响也较大。由于税种的多样性和各国税制的差异，在缺乏理论的指导下，各国在实务工作中难以正确实施。本文从税收学、会计学和经济学的视角，对税收核算进行了理论分析。结合我国的税收制度和改革方向，提出了税收核算的改进建议。

Theoretical Analysis and Enlightenment of "Taxes on Production and Imports" Accounting

The accounting of “Taxes on production and imports” in SNA is very complex, and has great affections on key economic data. Due to diversities of the tax-type and differences of the tax system between countries, it’s difficult to implement accounting rules properly without the direction of the theory. Based on tax, accounting and economics theories, the article analyses the theoretical foundation of the tax accounting in SNA. Then we put forward improvement advices according to the tax system reform in China.