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對(duì)增值稅核算賬戶設(shè)置研究
摘要：現(xiàn)行會(huì)計(jì)制度對(duì)增值稅的會(huì)計(jì)核算規(guī)定：在“應(yīng)交稅金”明細(xì)科目下設(shè)“應(yīng)交增值稅”和“未交增值稅”明細(xì)科目；在“應(yīng)交增值稅”明細(xì)科目中增設(shè)“轉(zhuǎn)出未交稅金”、“轉(zhuǎn)出多交稅金”等科目。從目的上看，這樣規(guī)定是為了更好地區(qū)分當(dāng)月已交、當(dāng)月留抵、當(dāng)月應(yīng)交未交、當(dāng)月多交稅款等不同情況，防止因核算不細(xì)而造成用當(dāng)月留抵稅款抵減上月欠稅等現(xiàn)象。但從幾年來(lái)的工作實(shí)踐情況看，實(shí)際運(yùn)用效果較差。在此，筆者結(jié)合多年來(lái)在實(shí)際工作中發(fā)現(xiàn)的問題作些分析，并提出一些初步的改進(jìn)建議，與大家探討。關(guān)鍵詞：增值稅；核算賬戶；賬戶設(shè)置Abstract: The present accounting system stipulated to the increment duty accounting: In “should hand over the tax money” under the classification item to suppose “should pay the increment duty” and “not delivered increment duty” the classification item; In “should hand over the increment duty” in the classification item to additionally build “exits not delivered tax money”, “to exit the multi-junction tax money” and so on subjects. Looked from the goal that such stipulation was divided the same month junction, the same month for a better area to remain arrives, the same month to hand over not delivered, the same month multi-junction tax money and so on different situation, prevented to create not thin because of the calculation with the same month remains arrives at the tax money to be set off against owes taxes and so on phenomena last month. But looked from for several year working practice situation that utilizes the effect to be bad actually. Here, the author has unified for many years the question which discovered in the practical work to make an analysis, and proposed that some preliminary improvements suggested that with everybody discussion. key word: Increment duty; Calculation account; Account establishment
一、現(xiàn)行會(huì)計(jì)制度關(guān)于增值稅的會(huì)計(jì)核算存在的問題
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