Research On Problems Of China Value Added Tax Accounting

1954, the VAT in France for the first time’trial’, then its tax base width, the tax does not levy heavy superiority quickly swept the globe. So far, more than170national, regional levy VAT. In China, value-added tax as the largest tax since1984. has begun to collect, dating back over20years of history. In the meantime, has gone through the1994tax reform, as well as the VAT reform in2009. Now, as our most important kind of turnover tax, the VAT is facing a new test of value-added tax to expand the scope of reform. In recent years, with continuous improvement and development of China’s socialist market economic system, the existing value-added tax law and accounting differences determine the value added and sales increasingly prominent. VAT accounting is more and more widespread concern in society, its production conforms to the requirements of the socialist market economic system.This thesis focuses on value-added tax accounting issues in-depth discussion, the text is divided into six parts:Part I:Introduction. The main four aspects, the study of the background, the significance of the main content of current research and thesis.Part II:Overview of China’s VAT accounting theory. This part outlines a theoretical hierarchy of China’s VAT accounting, VAT theory and financial accounting theory as the basis of the theoretical basis of VAT accounting object as a starting point the basic theory as well as with accounting principles, accounting procedures and methods three aspects and the application of the theory of the VAT accounting reports. In this thesis, how to improve the theoretical support of China’s VAT accounting.Part III:China’s VAT accounting status quo. The parts analyzed from two aspects of the course of development of China’s VAT accounting of VAT accounting principles. Of VAT accounting problems in paving the way for the next part.Part IV:China’s VAT accounting problems and genetic analysis. That part of China’s current VAT accounting problems and the cause of the problem from both theoretical and practical aspects. The first part of the VAT accounting theory structure analysis; the second part of the problems of the VAT accounting practices, including the problems encountered in the VAT accounting process and the existing VAT accounting cause actual VAT tax negative fuzzy. In-depth analysis of the problems and causes proceed from the nature of the VAT accounting from the inside out.Part Ⅴ:The perfect vision of China’s VAT accounting. The end-result of this thesis, the part of the idea of improving China’s VAT accounting and Solutions, respectively, from both theory and practice and then stand the perspective of the overall specification of VAT accounting, the establishment of the VAT accounting standards vision.Part Ⅵ:Looking to the future development trend of China’s VAT accounting, and proposed to actively respond to broaden the scope of VAT reform measures.I read a lot of Chinese and foreign literature, comparative analysis and the comprehensive analysis, line and oriented, issue-oriented departure from the details, step by step to solve the existing problems in the VAT accounting theory and practice, and the theoretical structure of the construction, accountingthe perfection of the mode and the corresponding norms of the establishment of their own ideas in order to achieve the financial and taxation appropriate separation between the coordinated development. The innovation of this thesis is that the conclusions on the basis of the traditional "financial and taxation one with the Finance and Taxation separation of the accounting model, build as the basic starting point to VAT charges and taxation and appropriate separation of accounting, and, ultimately, learn from the UK VAT accounting standards and income tax accounting standards, the successful experience of their own views on the establishment of China’s VAT accounting standards.