| 增值税会计中实行权责发生制探讨 |
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| 引用本文： | 胡晓东.增值税会计中实行权责发生制探讨[J].中南民族大学学报(人文社会科学版),2005,25(5):106-109. |
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| 作者姓名： | 胡晓东 |
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| 作者单位： | 中南民族大学,管理学院,湖北,武汉,430074 |
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| 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.
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| 关 键 词： | 增值税会计 混合制 权责发生制 收付实现制 |
| 文章编号： | 1672-433X(2005)05-0106-04 |
| 修稿时间： | 2004年6月24日 |
On Accounting on the Accrual Basis in VAT Accounting |
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| HU Xiao-dong.On Accounting on the Accrual Basis in VAT Accounting[J].Journal of South-Central University for Nationalities:Humanities and Social Science,2005,25(5):106-109. |
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| Authors: | HU Xiao-dong |
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| Abstract: | 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. |
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| Keywords: | compound accounting basis accounting on the accrual basis selling item tax buying item tax |
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