自1994年我国实行税制改革以来,相关的增值税会计核算一直是争议较多的话题,不仅仅是由于税收法规的不断变更而对会计核算产生影响,还有一部分原因是人们对于增值税会计属性的认识不够深刻,而且在实际的工作上财务会计和税务会计的之间存在矛盾。 Since China implemented the tax system reform in 1994, the relevant VAT accounting has been a topic of much controversy, not only because of the ever-changing tax laws and regulations that affect accounting, but also partly due to the fact that people pay more attention to VAT accounting attributes The understanding is not deep enough, and there are contradictions between financial accounting and tax accounting in practical work.