摘  要增值税是我国的主要税种之一。随着我国社会zhuyi市场经济体制的发展，要求我国的增值税税制走向更加规范化的道路。我国从今年5月1号开始正式实行营改增，至此，营业税退出了历史舞台。本文先通过对增值税会计的概念进行阐述，并通过真实性和可靠性来明确我国增值税会计的目标。接着，本文就现行的营改增模式下，介绍了增值税的会计处理，即会计科目的设置与账务处理，并分析了营改增之后的影响。后来，简单介绍了影响我国税务会计核算模式选择的因素，并通过比较“代理说”和“费用化”，进而论述了“费用化”的可行性。最后，指出了现行增值税会计核算模式存在的问题，并对这些问题提出了改进意见，使得我国增值税会计得到更好的发展。86230

毕业论文关键词：增值税；会计处理；会计政策；

Research on Value-added Tax Accounting treatment

Abstract Value added tax is one of the main taxes in our country。 With the development of China's socialist market economic system, the value added tax system of our country is required to move towards a more standardized way。 China from May 1st this year, the official implementation of the camp changed to increase, so far, the business tax to withdraw from the stage of history。 This article first through to the value added tax accountant the concept to carry on the elaboration, and through the authenticity and the reliability to clear our country the value added tax accountant the goal。 Then, based on the current camp changed to increase mode, and introduces the accounting treatment of VAT, namely accounting subject setting and accounting treatment, and analysis the camp increased after the change。 Later, it simply introduces the factors that affect the choice of tax accounting model in China, and then discusses the feasibility of "cost" by comparing "agency" and "cost"。 Finally, it points out the problems existing in the current value added tax accounting model, and puts forward some suggestions for improvement。

Keywords: Value-added tax; accounting treatment; accounting policy 

目  录

0 引言 1

1 增值税会计处理概述 1

1。1 增值税会计的概念 1

1。2 增值税会计核算目标 2

2 我国增值税会计处理现状 3

2。1 我国当前增值税会计核算方法 3

2。1。1 营改增会计科目的设置 3

2。1。2 营改增账务的处理 3

2。2 营改增的会计效果 4

3 增值税会计处理的政策选择 6 

3。1 影响我国税务会计模式选择的因素 6

3。2 我国增值税会计的两种政策选择 7

3。2。1 增值税“代理说” 7

3。2。2 增值税“费用化” 7

3。3 增值税“费用化”可行性分析 8

4 增值税会计处理的改进建议 9

4。1 我国增值税会计核算存在问题 9

4。1。1 我国增值税理论研究的偏颇 9

4。1。2我国增值税会计核算模式的缺陷 10