会计毕业论文：增值税会计研究
2012-04-18增值税会计研究
摘 要
本文运用增值税的基本理论和财务会计学的基本理论，借助实例资料，对我国增值税会计核算问题进行了分析。首先，介绍了增值税的相关理论，分析了三种类型增值税的利弊。其次，阐述了我国增值税会计理论，了解增值税会计的基本理论框架和我国现行的增值税制度。再次，通过对我国现行增值税法规和会计准则制度的比较，对我国增值税会计的购进差异和销售差异，永久性差异和时间性差异，以及具体差异进行分析。最后，根据大量的实证资料对我国现行增值税会计核算，从增值税会计确认和计量方面、增值税会计记录方面、增值税会计信息质量方面对增值税会计核算存在的问题进行了详细分析，并在此基础上提出形成我国增值税会计核算问题的原因来自于两个方面，一是现行的“财税合一”的增值税会计模式，二是现行增值税税制本身的不完善。
Abstract
In this paper,using empirical analysis of the basie theory of the value-added tax and financial accounting theory,with the empirical data,the author analizes in-depth on China's value-added tax accounting issue.First,introduced valued-added tax theory, which mainly analyzed the pros and cons of three types of value-added tax.
Secondly, expounded China's value-added tax accounting theory , understanding of the basic theory of value-added tax accounting framework and China's current VAT system.
Thirdly, by comparing China's existing laws and regulations and accounting standards VAT system,analizing differences in purchase of the value-added tax and in sales, permanent differences and timing differences, as well as specific differences,
Finally, according to a large number of empirical data on China's current value-added tax accounting, this paper analizes existing problem in detail in VAT accounting issues from angle of the accounting recognition and measurement of value-added tax, VAT accounting records, tax aspects of the quality of accounting information and unfair tax burden .On this basis proposing "fiscal and taxation unity" far from perfect.
Key words：VAT Accounting record differences
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