The accounting mode of "Price and Tax Separated" is based on the Agency Doctrine.
目前建立在“代理关系说”理论基础上的“价税分离”增值税会计模式违背了增值税的经济属性和会计内涵,割裂了增值税与利润的关系,损害了会计报表的内在规律。
The paper proposes reconstructing handling of value-added tax accounting, establishing criteria for value-added tax accounting, build the value-added tax accounting handling under the separation of finance and tax, and value-added tax expensing, so as to fully attain the goals of finance accounting and value-added tax accounting.
该文论述了增值税改型的必要性,提出了现行增值税会计处理存在的问题是削弱会计信息的有用性;提出了增值税会计处理重建的构想:确立增值税会计准则,建立财税分离增值税会计处理模式,将增值税予以费用化,以充分实现财务会计和增值税会计的目标。
In order to building the VAT accounting model of separation,it is necessary to carry out accounting on the accrual basis.
建立“财税分离”的增值税会计模式,需要全面实行权责发生制。
Separation Of Finance Accountant And Taxation Accountant;
试论财务会计与税务会计的分离问题
Discussion on Inevitability of the Separation of Financial Accounting from Tax Accounting;
论财务会计与税务会计分离的必然性
Analysis for the transaction cost of the separating tax accounting from financial accounting
税务会计与财务会计分离前后的交易费用探析
Talking about the Abruption of Financial Accounting & Tax Accounting in Modern Enterprise System;
论现代企业制度下财务会计与税务会计的分离
Analyses on the Separation of the Tax Accounting and Financial Accounting;
试析税务会计与财务会计两种制度的分离
Research of Theory Extension of Separation between Financial Accounting and Tax Accounting
财务会计与税务会计分离理论扩展研究
A tax or an assessment of one tenth.
十分之一的税收或财产
Analysis of Financial Effects of Tax Merging in Business Income Tax;
企业所得税“两税合并”的财政效应分析
The Elementary Exploration of the Increment Tax Treasurer Mode Composing Separation of Money from Tax;
构建财税分流的增值税会计模式初探
There are three major types of taxes -- taxes on income, taxes on wealth and taxes on activities in most Western countries.
在大部分西方国家，有三种主要的税收--所得税、财产税和活动税。
Reverse Thinking on How to Solve the Problems of Tax-Sharing System Reform--Three Levels of Government, Three Levels of Finance and Three Levels of Taxes;
破解财政分税制改革难题的逆向思维——三级政府三级财政三级分税
fiscal system with separate categories of taxes, designated scope of revenues and expendituresand responsibility contracts at various levels
“划分税种，核定收支，分级包干”财政体制
The Fenshuizhi Reform,Fiscal Decentralization,and Economic Growth in China;
分税制改革、财政分权与中国经济增长
An International Comparison of Division of Taxing Powers of Property Tax and Its Implications for China;
财产税税权划分国际比较及对中国物业税的的启示
Research on Finance and Taxation Policy of Consummating the Third Distribution of Our Country;
完善我国第三次分配的财税政策研究
A Study of Local Financial System Reform of the Divided Tax System;
分税制条件下地方财政体制改革研究
Analysis on the Influence of the Reform in Tax and Fee in Rural Areas to the Township Financial Ability;
农村税费改革对乡镇财力的影响分析