新旧增值税会计核算的比较分析赵智全为适应社会主义市场经济体制需要，我国对原有税制进行了一系列重大改革，财政部决定于１９９４年１月１日在全国实行新的税制体系。这次税制改革采取了兼并、简化手法，优化税制结构，形成了以流转税和所得税为主，其它税种相配合的双... Comparative Analysis of New and Old Value Added Tax Accounting Zhao Zhisquan In order to meet the needs of the socialist market economic system, China conducted a series of major reforms on the original tax system. The Ministry of Finance decided on January 1, 1994 to introduce a new tax system across the country. This tax reform adopted a merger, streamlining practices, optimizing the tax structure, the formation of a turnover tax and income tax-based, with other types of double tax ...