我国流转税的会计核算从实质上属于“财税合一”的会计模式,对于增值税和营业税的会计处理依照税法规定:营业税作为价内税计入费用,增值税作为价外税不计入费用;同时,对增值税一般纳税人外购货物以不含税价格入账,营业税纳税人和增值税小规模纳税人外购货物以含税价格入账。这就造成“营改增”之后,由于纳税人身份发生变化,财务报表中各项目的计量基础也会发生相应变化,财务报表可比性受到影响。本文在已有研究基础上,对“营改增”前后财务报表相关项目进行定量分析,认为“营改增”完成后,应采取财税适度分离的模式,将增值税费用化,纳入财务报表反映。 Accounting for turnover tax in our country is essentially from the accounting mode of “fiscal and taxation unity”. The accounting treatment of value-added tax and business tax is stipulated in the tax law: Business tax is included in the tax as in-tax tax, VAT is excluded as tax At the same time, VAT taxpayers outsourced goods to be included in the tax-free prices, business taxpayers and value-added tax small-scale taxpayers purchased goods at a tax-inclusive price. As a result of the change of taxpayers’ identities, the measurement basis of each item in the financial statements will also change accordingly, and the comparability of financial statements will be affected. Based on the existing research, this paper quantitatively analyzes the related items in the financial statements before and after the change of “Ying Zeng Zeng ”, and believes that after the completion of “Ban Zeng Zeng Zeng ”, we should take the mode of moderate separation of taxation from taxation, Included in the financial statements reflect.