《中国税务报》2000年11月8日第8版《税收与会计》栏目刊登的《增值税一般纳税人“补、滞、罚”后如何进行账务处理》一文,读后,依据财务准则及税收法规的要求,笔者对其中部分账务处理有不同看法,就此与作者夏文耀、罗万彬商榷。 该文第三点,“补缴的增值税既与资产相关,又与损益相关的情形”。在进 “China Tax Newspaper” eighth edition of November 8, 2000 “Taxation and Accounting” column published “VAT general taxpayer, fill in, lag, penalty,” how to deal with the account after “article, read, according to the financial criteria And tax laws and regulations, the author of some of these accounts have different views, in this connection with the author Xia Wenyao, Luo Wanbin deliberation. The third point of the article, ”pay VAT is not only related to assets, but also with the loss-related circumstances." In progress