对外贸企业增值税会计处理的意见浙江省财政厅朱忠明随着改革开放的不断深入，企业内外贸结合、多方位经营已成为发展的一个方向。但增值税会计处理规定把内贸纳税和出口退税合在“应交税金─—应交增值税”一个科目中核算，似与会计的明晰性原则不符。原因是：１．反映的... Opinions on the Accounting Treatment of Value Added Tax in Foreign Trade Enterprises ZHU Zhongming, Zhejiang Provincial Department of Finance With the continuous deepening of reform and opening up and the combination of internal and external trade of enterprises, diversified management has become a direction of development. However, the provisions of accounting treatment of value added tax on domestic trade and export tax rebates combined in the “tax payable ─ ─ VAT should be paid” a subject accounting, it seems inconsistent with the clarity of accounting principles. The reason is: 1. Reflected ...