增值税的有关问题研究

摘要···················3

增值税的起源与发展············4

增值税的三种类型·············4

消费型增值税················4 

收入型增值税················4

生产型增值税················4

三种类型增值税的比较分析·········4

增值税的基本原理·············5

实行税款抵扣制度··············5

实行比例税率················5

实行价外税制度···············5

增值税税率················5

应纳税额的计算··············5

销项税额的计算···············5

进项税额的计算··············5.6

八、现行增值税会计核算存在的问题及改进措施···6

营业税改征增值税的明细科目·······6

营业税改增值税的背景············6

营改增的出台意义 ·············6

营改增的意义················6

营改增的好处··············7

结语··················8

参考文献················9

内 容 摘 要

增值税是以流转税为计税依据，运用税收抵扣原则计算征收的一种流转税。在现行的流转税会计处理规定中，增值税会计处理是受关注且引起争议最多的一个。因此，本人要从多个方面讨论增值税的问题，让人们较为齐全的认识增值税。如增值税的起源与发展，基本原理。正确认识增值税存在的缺陷。现行增值税会计核算存在的问题及改进措施。重点介绍营业税改征增值税后部分税中的变化等。

 关键字：增值税，缺陷，营改增，意义，影响。