文档介绍：增值税会计核算规定增值税论文摘要:现行会计制度对增值税的会计核算规定:在“应交税金”明细科目下设“应交增值税”和“未交增值税”明细科目;在“应交增值税”明细科目中增设“转出未交税金”、“转出多交税金”等科目。从目的上看,这样规定是为了更好地区分当月已交、当月留抵、当月应交未交、当月多交税款等不同情况,防止因核算不细而造成用当月留抵税款抵减上月欠税等现象。但从几年来的工作实践情况看,实际运用效果较差。在此,笔者结合多年来在实际工作中发现的问题作些分析,并提出一些初步的改进建议,与大家探讨。关键词:增值税;核算账户;账户设置;会计制度Abstract:ounting:In“shouldhandoverthetaxmoney”undertheclassificationitemtosuppose“shouldpaytheincrementduty”and“notdeliveredincrementduty”theclassificationitem;In“shouldhandovertheincrementduty”intheclassificationitemtoadditionallybuild“exitsnotdeliveredtaxmoney”,“toexitthemulti-junctiontaxmoney”,thesamemonthforabetterareatoremainarrives,thesamemonthtohandovernotdelivered,thesamemonthmulti-junctiontaxmoneyandsoondifferentsituation,,theauthorhasunifiedformanyyearsthequestionwhichdiscoveredinthepracticalworktomakeananalysis,:Incrementduty;ount;Accountestablishment;Accountingsystem一、、数量大、相对比较复杂,再加上现有核算增值税业务的有关明细会计科目设置过多,明细核算内容过于繁琐复杂,不仅增加了会计人员的工作量,而且不易为会计人员所理解和接受。《关于对增值税会计处理有关问题补充规定》的通知(简