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增值税的会计核算，随着对增值税的管理工作的加强，也不断完善，但有些问题，受企业会计人员接受业务培训条件的限制以及税务处理与会计处理具体方法上的差异、税务机关对增值税发票计算机全国联网管理的普及和税务机关内部征收稽查管理的职能分离的影响，不能形成统一的会计?
The accounting of value-added tax, with the strengthening of the management of value-added tax, but also continue to improve, but some problems, by business accounting personnel to accept the restrictions on business training conditions and tax treatment and accounting methods to deal with the specific differences between the tax authorities Value-added tax invoices computer network management and the popularity of the internal tax administration tax collection internal audit functions of separation can not form a unified accounting?