增值税会计体制不断完善的进程就是财税不断分开的过程,二者的区别主要体现在目标遵循的依据,核算基础、核算对象、会计稳健原则的态度、会计要素、程序等方面的不同。我国自实行增值税以后,就开始形成了与之相配套的增值税会计核算制度。 The process of continuous improvement of the VAT accounting system is a process of continuous separation of fiscal revenue and taxation. The difference between the two is mainly reflected in the basis of the target compliance, accounting basis, accounting objects, the attitude of sound accounting principles, accounting elements and procedures. Since the implementation of value-added tax in our country, China has started to form a VAT accounting system.