稅收理論論文-淺探增值稅核算賬戶(hù)設(shè)置.doc

稅收理論論文-淺探增值稅核算賬戶(hù)設(shè)置摘要：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(wèn)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(hù)；賬戶(hù)設(shè)置；會(huì)計(jì)制度Abstract:Thepresentaccountingsystemstipulatedtotheincrementdutyaccounting:In“shouldhandoverthetaxmoney”undertheclassificationitemtosuppose“shouldpaytheincrementduty”and“notdeliveredincrementduty”theclassificationitem；In“shouldhandovertheincrementduty”intheclassificationitemtoadditionallybuild“exitsnotdeliveredtaxmoney”,“toexitthemulti-junctiontaxmoney”andsoonsubjects.Lookedfromthegoalthatsuchstipulationwasdividedthesamemonthjunction,thesamemonthforabetterareatoremainarrives,thesamemonthtohandovernotdelivered,thesamemonthmulti-junctiontaxmoneyandsoondifferentsituation,preventedtocreatenotthinbecauseofthecalculationwiththesamemonthremainsarrivesatthetaxmoneytobesetoffagainstowestaxesandsoonphenomenalastmonth.Butlookedfromforseveralyearworkingpracticesituationthatutilizestheeffecttobebadactually.Here,theauthorhasunifiedformanyyearsthequestionwhichdiscoveredinthepracticalworktomakeananalysis,andproposedthatsomepreliminaryimprovementssuggestedthatwitheverybodydiscussion.keyword:Incrementduty；Calculationaccount；Accountestablishment；Accountingsystem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(wèn)題1.由于增值稅會(huì)計(jì)核算業(yè)務(wù)內(nèi)容多、數(shù)量大、相對(duì)比較復(fù)雜，再加上現(xiàn)有核算增值稅業(yè)務(wù)的有關(guān)明細(xì)會(huì)計(jì)科目設(shè)置過(guò)多，明細(xì)核算內(nèi)容過(guò)于繁瑣復(fù)雜，不僅增加了會(huì)計(jì)人員的工作量，而且不易為會(huì)計(jì)人員所理解和接受。關(guān)于對(duì)增值稅會(huì)計(jì)處理有關(guān)問(wèn)題補(bǔ)充規(guī)定的通知（簡(jiǎn)稱(chēng)補(bǔ)充規(guī)定）下達(dá)后，大部分企業(yè)仍然不能很好地貫徹其精神，未能準(zhǔn)確地運(yùn)用“未交增值稅”科目核算及填列“應(yīng)交增值稅明細(xì)表”。2.相應(yīng)的“應(yīng)交增值稅明細(xì)表”的項(xiàng)目表述不清，使不懂財(cái)務(wù)知識(shí)的人看著相應(yīng)的報(bào)表不知所云。單從明細(xì)表來(lái)看，不懂財(cái)務(wù)知識(shí)的人根本無(wú)法知道當(dāng)年應(yīng)交多少稅、已交多少稅，即使懂得財(cái)務(wù)知識(shí)的人也要通過(guò)計(jì)算才能得出結(jié)果，特別是“應(yīng)交增值稅已交稅金”與“未交增值稅本年已交數(shù)”兩欄容易使人混淆并產(chǎn)生歧義。3.不便于會(huì)計(jì)電算化年末數(shù)據(jù)的結(jié)轉(zhuǎn)。按現(xiàn)行會(huì)計(jì)制度，年終結(jié)算后“應(yīng)交增值稅”的下級(jí)明細(xì)科目余額不能正確地自動(dòng)結(jié)轉(zhuǎn)下年，須人工制作憑證才能正確結(jié)轉(zhuǎn)。4.科目定義不規(guī)范，“應(yīng)交稅金應(yīng)交增值稅（已交稅金）”科目應(yīng)該全面反映本期、本年累計(jì)上繳增值稅的情況，而現(xiàn)在規(guī)定交納上期的增值稅要通過(guò)“應(yīng)交稅金未交增值稅”科目核算，這就使“應(yīng)交稅金應(yīng)交增值稅（已交稅金）”科目不能全面反映本期、本年累計(jì)上繳增值稅的情況。增設(shè)“轉(zhuǎn)出多交增值稅”和“轉(zhuǎn)出未交增值稅”科目顯得畫(huà)蛇添足，不設(shè)這兩個(gè)科目，照樣能將多交或未交增值稅額轉(zhuǎn)出。二、完善增值稅會(huì)計(jì)核算應(yīng)采取的措施1.取消“應(yīng)交稅金應(yīng)交增值稅”科目下的“轉(zhuǎn)出多交增值稅”、“轉(zhuǎn)出未交稅金”、和“已交稅金”三個(gè)明細(xì)科目，其他明細(xì)科目不變；更改“應(yīng)交稅金應(yīng)交增值稅”科目為“應(yīng)交稅金待交增值稅”科目，其下級(jí)明細(xì)科目除“進(jìn)項(xiàng)稅額”科目外，其他明細(xì)科目“銷(xiāo)項(xiàng)稅額”、“出口退稅”、“進(jìn)項(xiàng)稅轉(zhuǎn)出”、“減免稅”的借貸性質(zhì)不變，核算內(nèi)容不變。“進(jìn)項(xiàng)稅額”借方反映待抵扣的進(jìn)項(xiàng)稅額，貸方反映通過(guò)稅務(wù)局認(rèn)定后允許抵扣的進(jìn)項(xiàng)稅額，期末余額反映未抵扣數(shù)；更改“應(yīng)交稅金未交增值稅”科目為“應(yīng)交稅金應(yīng)交增值稅”科目，其借方核算當(dāng)期已交稅金，貸方反映應(yīng)交增值稅額（即納稅申報(bào)數(shù)）。若當(dāng)期借方發(fā)生額大于貸方發(fā)生額，則差額的絕對(duì)值為當(dāng)期多交增值稅；若相反，則差額為當(dāng)期應(yīng)交未交增值稅，科目余額反映未交增值稅或多交增值稅。月份終了，企業(yè)根據(jù)納稅申報(bào)數(shù)，將當(dāng)期“應(yīng)交稅金待交增值稅”科目下的所有明細(xì)科目按科目借貸屬性的當(dāng)月發(fā)生額結(jié)轉(zhuǎn)至“應(yīng)交稅金應(yīng)交增值稅”科目貸方，借方科目發(fā)生額以負(fù)數(shù)結(jié)轉(zhuǎn)，其中“應(yīng)交稅金待交增值稅（進(jìn)項(xiàng)稅額）”科目只結(jié)轉(zhuǎn)允許抵扣額。結(jié)轉(zhuǎn)后，如當(dāng)月進(jìn)項(xiàng)稅額可抵扣完，“應(yīng)交增值稅”科目貸方結(jié)轉(zhuǎn)數(shù)大于零即表示當(dāng)期應(yīng)交增值稅額大于零；如當(dāng)月進(jìn)項(xiàng)稅額不能全部抵扣完，“應(yīng)交增值稅”科目貸方結(jié)轉(zhuǎn)數(shù)等于零即表示當(dāng)期應(yīng)交增值稅額為零?！按辉鲋刀悺笨颇坑囝~即為未抵扣數(shù)。2.企業(yè)對(duì)“應(yīng)交增值稅明細(xì)表”也需作相應(yīng)的調(diào)整，具體格式如下：填表說(shuō)明：第1行的期初未交數(shù)根據(jù)“應(yīng)交稅金應(yīng)交增值稅”科目期初數(shù)填列，多交數(shù)以“”號(hào)表示；第2行的應(yīng)交增值稅根據(jù)“應(yīng)交稅金應(yīng)交增值稅”科目貸方發(fā)生額填列；第3行的銷(xiāo)項(xiàng)稅額根據(jù)“應(yīng)交稅金待交增值稅（銷(xiāo)項(xiàng)稅額）”科目貸方發(fā)生額填列；第4行的出口退稅根據(jù)“應(yīng)交稅金待交增值稅（出口退稅）”科目貸方發(fā)生額填列；第5行的進(jìn)項(xiàng)稅額轉(zhuǎn)出根據(jù)“應(yīng)交稅金待交增值稅（進(jìn)項(xiàng)稅額轉(zhuǎn)出）”科目貸方發(fā)生額填列；第6行的本期進(jìn)項(xiàng)稅額實(shí)際抵扣額根據(jù)“應(yīng)交稅金待交增值稅（進(jìn)項(xiàng)稅額）”科目貸方發(fā)生額填列；第7行的期初未抵扣數(shù)根據(jù)“應(yīng)交稅金待交增值稅”科目期初余額填列；第8行的本期待抵扣數(shù)根據(jù)“應(yīng)交稅金待交增值稅（進(jìn)項(xiàng)稅額）”科目借方發(fā)生額填列；第9行的期末未抵扣數(shù)根據(jù)“應(yīng)交稅金待交增值稅”科目期末余額填列；第10行的減免稅款根據(jù)“應(yīng)交稅金待交增值稅（減免稅款）”科目借方發(fā)生額填列；第11行的出口抵減內(nèi)銷(xiāo)產(chǎn)品應(yīng)納稅額根據(jù)“應(yīng)交稅金待交增值稅（出口抵減內(nèi)銷(xiāo)產(chǎn)品應(yīng)納稅額）”科目借方發(fā)生額填列；第12行的已交增值稅根據(jù)“應(yīng)交稅金應(yīng)交增值稅”科目