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1、畢業(yè)論文-我國(guó)增值稅會(huì)計(jì)存在的問(wèn)題及對(duì)策研究摘要2006年2月，新企業(yè)會(huì)計(jì)準(zhǔn)則頒布，標(biāo)志著適應(yīng)我國(guó)市場(chǎng)經(jīng)濟(jì)發(fā)展要求與國(guó)際慣例趨同的企業(yè)會(huì)計(jì)準(zhǔn)則體系的正式建立。2008年11月，新的《中華人民共和國(guó)增值稅暫行條例》頒布，并于2009年起實(shí)施，標(biāo)志著我國(guó)增值稅開(kāi)始由生產(chǎn)型向消費(fèi)型過(guò)渡。此次改革，是自企業(yè)所得稅“兩稅合并”以來(lái)稅制改革的又一個(gè)新突破。增值稅會(huì)計(jì)作為向稅務(wù)機(jī)關(guān)和企業(yè)相關(guān)利益方提供增值稅信息的專門會(huì)計(jì)，企業(yè)會(huì)計(jì)準(zhǔn)則的變革和增值稅法的修訂對(duì)其核算體系都影響深遠(yuǎn)。因此，在新企業(yè)會(huì)計(jì)準(zhǔn)則頒布實(shí)施與增值稅轉(zhuǎn)型的背景下，研究增
2、值稅會(huì)計(jì)存在的問(wèn)題與發(fā)展方向是十分必要的，且具有深遠(yuǎn)的現(xiàn)實(shí)意義?；诖?，本文以增值稅會(huì)計(jì)基本理論為出發(fā)點(diǎn)，結(jié)合我國(guó)增值稅會(huì)計(jì)處理實(shí)踐，并運(yùn)用邏輯、比較分析方法，對(duì)比分析了增值稅轉(zhuǎn)型過(guò)程中對(duì)會(huì)計(jì)處理的影響，指出目前增值稅會(huì)計(jì)理論和實(shí)務(wù)操作中存在的問(wèn)題，針對(duì)“財(cái)稅合一”模式提出完善的方案，并為構(gòu)建“財(cái)稅分離”模式提出設(shè)想，最后結(jié)合我國(guó)相對(duì)完善的所得稅會(huì)計(jì)理論與準(zhǔn)則，針對(duì)如何完善現(xiàn)行增值稅會(huì)計(jì)體系，建立增值稅會(huì)計(jì)準(zhǔn)則提出了一些建議和對(duì)策?！娟P(guān)鍵詞】增值稅會(huì)計(jì)增值稅會(huì)計(jì)準(zhǔn)則研究3AbstractInFeb.2006，thegove
3、rnmentpromulgatedthenewAccountingStandardforBusinessEnterprises,whichissymbolthatourcountryhasbuiltanewsystemofaccountingstandardforbusinessenterprises.ThenewAccountingStandardforBusinessEnterprisesuitswiththedemandofdomesticmarketeconomy,andadaptsfortheinternatio
4、nalconvention.InNov.2008,thenewProvisionalRegulationsofthePeople’sRepublicofChinaonValueAddedTaxisbeenpromulgated,whichhasbeenputinpracticesince2009.Itindicatesthetransitionofvalueaddedtaxfromproductiontoconsumptioninourcountry.Thisrevolutionisanothernewbreakthrou
5、ghinnationaltaxsystemaftertheconsolidationoftheincometaxesimposureingonoverseas-fundedenterprisesanddomesticenterprises.Thevalueaddedtaxaccountingisaspecializedaccountingforprovidingtheinformationofvalueaddedtaxtotaxdepartmentofgovernmentandrelativeinterestpartofe
6、nterprises.Therevolutionsoftheaccountingstandardandthevalueaddedtaxordinanceforbusinessenterpriseshaveasignificantlyinfluenceonaccountingsystemofthevalueaddedtax.Therefore,theresearchontheproblemanddevelopmentofthevalueaddedtaxaccountingisverynecessarily,whichalso
7、hasapracticalsignificance.Basingonthepracticeandthebasictheoryofthevalueaddedtaxaccounting,thethesisanalyzetheinfluenceofthevalueaddedtaxtransitionontheprocessofaccounting.First,thethesisusesthelogicalandcomparisonmethodtopointoutproblemsexistinginthetheoryandoper
8、ationofthevalueaddedtaxaccountingatpresent.Second,thethesisgivesaprojecttoperfectthemodelofaccountingandtaxcombining,andgivesanassumptionaboutthemodelof
