我国税务会计有关问题研究分析 税务管理专业VIP专享VIP免费

我国税务会计有关问题研究摘要论文根据国内外学者在这一领域的研究成果，提出在完善所得税会计核算的基础上，结合我国双重主体税制的现状，建立增值税会计核算体系。从基础理论研究为切入点，阐述了税务会计的产生和概念，税务会计的基本理论概念。分析了当前税务会计模型的分类。探索两大税种会计存在的问题，并结合国际经验，提出有针对性的解决方案。明确了我国税务会计模式的选择、财务会计与税务会计的协调发展。关键词：税务会计;增值税会计;所得税会计;论文类型：理论研究AbstractBasedontheresearchresultsofdomesticandforeignscholarsinthisfield,thispaperproposestoestablishavalue-addedtaxaccountingsystemonthebasisofperfectingincometaxaccountingandcombiningthepresentsituationofChina'sdual-subjecttaxsystem.Thispaperexpoundstheoriginandconceptoftaxaccountingandthebasictheoreticalconceptoftaxaccountingfromtheperspectiveofbasictheoryresearch.Theclassificationofcurrenttaxaccountingmodelisanalyzed.Explorethetwomajortaxaccountingproblems,andcombinedwithinternationalexperience,putforwardtargetedsolutions.Thechoiceoftaxaccountingmodeandthecoordinateddevelopmentoffinancialaccountingandtaxaccountingaredefined.Keywords：TaxAccountingVatAccountingIncomeTaxAccountingCountermeasures目录摘要...............................................................................................................................................目录........................................................................................Error:Referencesourcenotfound1绪论.....................................................................................................................................11.1.研究背景................................................................................................................11.2研究意义.................................................................................................................11.3国内外研究综述.....................................................................................................22税务会计基本理论概述.....................................................................................................52.1税务会计的产生及概念.........................................................................................52.2税务会计的核算对象.............................................................................................53目前我国税务会计存在的问题.........................................................................................83.1增值税会计存在的问题.........................................................................................83.1.2现行增值税会计模式存在的问题.......................................................................83.2所得税会计发展中存在的问题..............................................................................84构建适合我国国情的税务会计的对策及建议.................................................................94.1建立增值税会计............................................................................................................104.1.1建立增值税会计的基本理论.............................................................................114.1.2现行增值税会计改进意见.................................................................................114.2进一步完善所得税会计................................................................................................155小结................................