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對增值稅核算賬戶設置研究
摘要：現行會計制度對增值稅的會計核算規定：在“應交稅金”明細科目下設“應交增值稅”和“未交增值稅”明細科目；在“應交增值稅”明細科目中增設“轉出未交稅金”、“轉出多交稅金”等科目。從目的上看，這樣規定是為了更好地區分當月已交、當月留抵、當月應交未交、當月多交稅款等不同情況，防止因核算不細而造成用當月留抵稅款抵減上月欠稅等現象。但從幾年來的工作實踐情況看，實際運用效果較差。在此，筆者結合多年來在實際工作中發現的問題作些分析，并提出一些初步的改進建議，與大家探討。關鍵詞：增值稅；核算賬戶；賬戶設置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、現行會計制度關于增值稅的會計核算存在的問題
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