增值税是我国的第一大税,在国家税收总额中所占的份额也很大,但在企业财务报表中却不作任何揭示。产生这一现象的根本原因在于,目前理论界存在着一个误区:认为增值税既然是价外税,就不应该计入成本费用,更谈不上在损益表中披露。在《关于增值税会计处理的规定》中,也只要求企业增设“应交增值税明细表”。这个表与损益表之间没有任何关联,其主要服务对象是税务部门,并不揭示增值税与其他财务信息之间的关系。众所周知,会计与税收的目的和计算原则是不同的。增值税由价内税改为价外税,主要是从税收征 Value-added tax is China’s largest tax, which accounts for a large share of total national tax revenues, but it is not disclosed in the corporate financial statements. The fundamental reason for this phenomenon lies in the fact that there is a misunderstanding in the theoretical circles at present: since value-added tax is an external tariff, it should not be included in the cost, let alone disclosed in the income statement. In the “Regulations on the Accounting Treatment of Value Added Tax”, it is only required to add “VAT VAT Schedule”. There is no correlation between this table and the income statement, and its main object of service is the tax department, which does not reveal the relationship between VAT and other financial information. As we all know, accounting and tax purposes and calculation principles are different. Value-added tax from the price of the tax to foreign tariffs, mainly from the tax collection