| 我国增值税会计存在的问题及对策探讨 |
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| 引用本文： | 于未然.我国增值税会计存在的问题及对策探讨[J].天津市财贸管理干部学院学报,2005,7(1):30-30,38. |
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| 作者姓名： | 于未然 |
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| 作者单位： | 苏州大学商学院,江苏,苏州,215021 |
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| 摘 要： | 我国现行的增值税会计处理采用的是"财税合一"模式。笔者在分析现行增值税会计处理缺陷的基 础上,探讨增值税会计处理的更科学的方法。
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| 关 键 词： | 增值税会计 财税合一 财税分流 |
| 文章编号： | 1008-9055(2005)01-0030-02 |
| 修稿时间： | 2004年9月16日 |
Problems in the Present Value-Added Tax Accounting and Countermeasures |
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| YU Wei-ran.Problems in the Present Value-Added Tax Accounting and Countermeasures[J].Journal of Tianjin Institute of Financial and Commercial Management,2005,7(1):30-30,38. |
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| Authors: | YU Wei-ran |
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| Abstract: | China adopts accounting and tax syncretism model in VAT accounting. In this article, the author firstly analyses deficiency of the present VAT accounting, and then prlbes into new method of VAT accounting. |
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| Keywords: | value-added tax accounting accounting and tax syncretism accounting and tax separatism |
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