摘要：增值税会计核算是会计处理中一个极为重要的步骤，是以我国现行增值税暂行规定为依据，对增值税涉税业务进行确认、计量、记录、报告，向税务机关和企业相关利益方提供增值税信息的专门会计。一个完善的增值税制度对整个国家的经济有着举足轻重的作用。但是，目前我国现行的增值税会计在可比性原则公平性原则、增值税税收范围以及其在会计信息报告与披露等方面还存在着一些不可忽视的问题，要解决这些问题，就必须进行相应的改革。本文从增值税会计的基本理论框架入手，通过提出一系列行之有效的改进措施，建立一个日臻完善的会计核算制度，提高会计信息质量，充分发挥增值税会计的作用，确保纳税人能够公平、公正、公开的依法纳税，并保证国家税收制度的有序进行。
关键词：增值税；会计核算；原则；会计模式
Abstract：VAT accounting is a very important step in the accounting treatment. To the China's current VAT tax law, financial accounting information based on the principles of equitable, fair, neutral principles, to confirm the VAT tax-related business, measurement, recording, reporting, to tax authorities and business stakeholders provide VAT information in specialized accounting. VAT has a huge advantage with other taxes, a sound system of VAT plays an important role at the economy of the country as a whole. However, our country’s present VAT accounting in comparability principle, fair principle, the VAT accounting information reporting and disclosure, and other areas, there are still some problems that can not be ignored, to solve these problems, we must carry on the corresponding reform. This article start from the basic theoretical framework of the VAT accounting, by presenting a series of effective measures for improvement, to establish a perfect accounting system, to improve the quality of accounting information, and give full play to the role of the VAT accounting, and ensure that the taxpayer to a fair, open shall pay taxes according to law, and to ensure the national tax system in an orderly manner.
Key words：value-added tax; accounting; in principle; the accounting model
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