摘要：增值稅會計核算是會計處理中一個極為重要的步驟，是以我國現行增值稅暫行規定為依據，對增值稅涉稅業務進行確認、計量、記錄、報告，向稅務機關和企業相關利益方提供增值稅信息的專門會計。一個完善的增值稅制度對整個國家的經濟有著舉足輕重的作用。但是，目前我國現行的增值稅會計在可比性原則公平性原則、增值稅稅收范圍以及其在會計信息報告與披露等方面還存在著一些不可忽視的問題，要解決這些問題，就必須進行相應的改革。本文從增值稅會計的基本理論框架入手，通過提出一系列行之有效的改進措施，建立一個日臻完善的會計核算制度，提高會計信息質量，充分發揮增值稅會計的作用，確保納稅人能夠公平、公正、公開的依法納稅，并保證國家稅收制度的有序進行。

關鍵詞：增值稅；會計核算；原則；會計模式

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