| 一般纳税人增值税会计核算账户的理解及改进 |
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| 引用本文： | 胡伟. 一般纳税人增值税会计核算账户的理解及改进[J]. 西华大学学报(自然科学版), 2003, 0(Z1): 91-92 |
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| 作者姓名： | 胡伟 |
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| 作者单位： | 西华大学管理系,四川,成都,610039 |
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| 摘 要： | 增值税作为一种常见的税种,其会计核算准确与否,直接影响着国家和企业的利益.设置改革现行的账户体系,设置简洁而适用的会计账户对增值税进行会计核算,能够减少企业纳税核算和申报的工作量,为企业和国家提供更精确的纳税信息.
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| 关 键 词： | 一般纳税人 增值税 会计账户 多栏式账户 |
| 文章编号： | 1000-5722(2003)增刊-0091-02 |
| 修稿时间： | 2002-10-28 |
Comprehension and Improvement of theValue-added Tax Account for General Taxpayer |
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| Hu Wei. Comprehension and Improvement of theValue-added Tax Account for General Taxpayer[J]. Journal of Xihua University(Natural Science Edition), 2003, 0(Z1): 91-92 |
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| Authors: | Hu Wei |
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| Abstract: | The value-added tax is a familiar tax variety , and its accountancy check is accurate or not, directly affects the benefits of the nation and business enterprises. Establish and reform the current account system, and establish the concision but suitable account for checking the value-added tax, can reduce the workload for the business enterprise to declare and pay tax , and provide more accurate information of tax for nation and the business enterprise . |
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| Keywords: | general taxpayer value-added tax account multilist account |
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