摘 要
随着我国经济的快速发展和税收制度的不断完善，增值税作为我国税收体系中的核心税种之一，在调节经济运行、优化资源配置方面发挥了重要作用。然而，现行增值税会计核算体系在实际应用中仍存在诸多问题，如核算方法复杂、信息透明度不足以及与国际标准的差异等，这些问题对企业的财务管理和税务合规性构成了挑战。本研究旨在深入分析现行增值税会计核算中存在的主要问题，并探讨可行的改革路径，以提升核算效率和准确性。研究表明，当前核算体系在科目设置、发票管理及信息化建设等方面存在明显短板，这些问题不仅增加了企业税务处理的成本，还可能导致税务风险的上升。为此，本文提出了一系列改革建议，包括优化会计科目设计、强化发票电子化管理以及推动智能化税务系统的建设。这些措施有助于简化核算流程、提高数据准确性和增强国际接轨能力。关键词：增值税会计核算，税务改革，发票管理，信息化建设，智能化税务系统
Issues in Current Value-Added Tax Accounting and Reform Proposals
Abstract
With the rapid development of China's economy and the continuous improvement of the tax system, VAT, as one of the core taxes in China's tax system, has played an important role in regulating the economic operation and optimizing the allocation of resources. However, there are still many problems in the practical application of the current VAT accounting system, such as complex accounting methods, lack of information transparency and differences with international standards, and these problems pose challenges to the financial management and tax compliance of enterprises. This study aims to deeply analyze the main problems existing in the current VAT accounting, and explore the feasible reform path to improve the efficiency and accuracy of accounting. The research shows that the current accounting system has obvious shortcomings in subject setting, invoice management and information construction. These problems not only increase the cost of tax treatment for enterprises, but also may lead to the rise of tax risks. So, this paper puts forward a series of reform suggestions, including optimizing the design of accounting subjects, strengthening the electronic management of invoices, and promoting the construction of intelligent tax system. These measures can help simplify the accounting process, improve data accuracy and enhance international integration capabilities.
Key Words：Vat Accounting, Tax Reform, Invoice Management, Information Construction, Intelligent Tax System
目 录
一、绪论 1
（一）研究背景与意义 1
（二）国内外研究现状综述 2
（三）研究方法与技术路线 3
二、增值税会计核算的基本理论与实践框架 4
（一）增值税会计核算的核心概念 4
（二）当前增值税会计核算的制度基础 5
（三）增值税会计核算的主要流程分析 6
（四）增值税会计核算在企业中的应用现状 7
三、现行增值税会计核算存在的主要问题 8
（一）核算标准不统一的问题分析 8
（二）信息化支持不足对核算的影响 9
（三）税收政策变化与核算适应性矛盾 10
（四）企业内部管理对核算质量的制约 11
（五）跨区域经营带来的核算挑战 13
四、增值税会计核算改革的方向与对策建议 14
（一）完善增值税会计核算的标准体系 14
（二）提升信息化水平以优化核算效率 15
（三）加强税收政策与核算规则的协调性 16
（四）强化企业内部控制以保障核算质量 17
（五）推动跨区域核算机制的创新与发展 18
结论 19
参考文献 20
致 谢 23
