Vat Accounting And Taxation To Establish Appropraiate Separation Of Study

VAT since1954trial in France, with its no double taxation, a broad tax base and other advantages in the global response quickly. Our VAT levy since1984has been20years of history, its collection system along with China’s economic development had some improvements, such as:a new tax reform in1984,2009VAT upgrade.2011Shanghai and other services as the business tax with VAT pilot, to expand the scope of VAT is facing a big test. GAAP income from2009is easy to see that China’s tax accounting system and financial accounting system already has coordinated environment. At present, VAT only in accordance with the requirements of its simple tax accounting, VAT accounting does not belong in the true sense. As China’s first large VAT taxes in recent years, as the market economy continues to improve, VAT accounting and tax differences in value added, sales gradually highlight aspects. Therefore, the establishment of social harmony and VAT accounting standards is imperative.This paper focuses on the issue of VAT accounting in-depth discussion, the text is divided into five parts:Part Ⅰ:Introduction. Focuses on four aspects, namely research background, significance, status, content and lack of paper.Part Ⅱ:China’s current VAT accounting problems and causes. This part of our analysis of the problems and causes of the current VAT accounting exist. The first part is the quality of information on the problems of VAT accounting analysis; second part of the problem and analyzed for the presence of VAT accounting recognition and measurement aspects; third part is the inadequacy of the existing tax collection system; fourth part is from the macro environment point of view of the need for China’s VAT accounting system established.Part Ⅲ:perfect vision VAT accounting system in China. The first part is an analysis of " the cost of saying" the basis for the fundamental standpoint; second part describes the difference between " moderate taxation separation" value-added tax, and financial and tax accounting model that mode exists between; third part is from account settings, accounts processing, information disclosure to talk about " taxation appropriate separation " VAT accounting system.Part IV. The S corporation as a sample, described the circulation of commodities, fixed assets, both business and compare the new VAT accounting business with current VAT accounting treatment effect between treatment effect, that the new VAT accounting business processing the advantages are obvious.Part V:Prospect. In the context of business tax VAT, indicating the scope of the VAT tax will continue to expand, the drawbacks will be further demonstrated. To this end, the quality of personnel training to strengthen the industry, explore the "moderate taxation separation" VAT accounting model, the establishment of VAT accounting standards in line with China’s national conditions became cope choice.