增值稅的有關問題研究

摘要···················3

增值稅的起源與發展············4

增值稅的三種類型·············4

消費型增值稅················4 

收入型增值稅················4

生產型增值稅················4

三種類型增值稅的比較分析·········4

增值稅的基本原理·············5

實行稅款抵扣制度··············5

實行比例稅率················5

實行價外稅制度···············5

增值稅稅率················5

應納稅額的計算··············5

銷項稅額的計算···············5

進項稅額的計算··············5.6

八、現行增值稅會計核算存在的問題及改進措施···6

營業稅改征增值稅的明細科目·······6

營業稅改增值稅的背景············6

營改增的出臺意義 ·············6

營改增的意義················6

營改增的好處··············7

結語··················8

參考文獻················9

內 容 摘 要

增值稅是以流轉稅為計稅依據，運用稅收抵扣原則計算征收的一種流轉稅。在現行的流轉稅會計處理規定中，增值稅會計處理是受關注且引起爭議最多的一個。因此，本人要從多個方面討論增值稅的問題，讓人們較為齊全的認識增值稅。如增值稅的起源與發展，基本原理。正確認識增值稅存在的缺陷。現行增值稅會計核算存在的問題及改進措施。重點介紹營業稅改征增值稅后部分稅中的變化等。

 關鍵字：增值稅，缺陷，營改增，意義，影響。