对增值税核算账户设置研究
摘要：现行会计制度对增值税的`会计核算规定：在“应交税金”明细科目下设“应交增值税”和“未交增值税”明细科目；在“应交增值税”明细科目中增设“转出未交税金”、“转出多交税金”等科目。从目的上看，这样规定是为了更好地区分当月已交、当月留抵、当月应交未交、当月多交税款等不同情况，防止因核算不细而造成用当月留抵税款抵减上月欠税等现象。但从几年来的工作实践情况看，实际运用效果较差。在此，笔者结合多年来在实际工作中发现的问题作些分析，并提出一些初步的改进建议，与大家探讨。关键词：增值税；核算账户；账户设置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、现行会计制度关于增值税的会计核算存在的问题
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