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随着增值税政策和增值税会计核算具体要求变化,财政部、国家税务总局又对增值税会计核算的规定陆续进行了补充和修订,使增值税的会计核算基本满足了增值税政策变化的要求。但近几年纳税人偷逃增值现象、保证国家财政收入的角度出发,有必要对现行增值税会计核算加强规范,减少偷逃增值税现象。从保证国家财政税收的角度出发,有必要对现行增值税会计核算运行规范和完善。
With the specific requirements of the VAT policy and VAT accounting changes, the Ministry of Finance and the State Administration of Taxation have added and revised the regulations on the accounting of value added tax one after another, so that the accounting of value added tax basically meets the requirements of the VAT policy change . However, in recent years, the phenomenon of taxpayers escaping the value-added and ensuring the revenue of the state, it is necessary to strengthen the norms of the current value-added tax accounting and reduce the phenomenon of VAT escaping. From the perspective of ensuring the national fiscal revenue, it is necessary to regulate and perfect the current VAT accounting operation.