Accounting for value-added tax at the enterprise: current state and ways of reform

Abstract

The article studies the theoretical and methodological foundations of value-added tax accounting at the enterprise. The main stages of the accounting process related to the calculation and payment of value-added tax are considered. The basic principles of application of the system of accounting accounts in terms of value-added tax are determined. The current methodology for displaying value-added tax in financial and tax reporting is analyzed. The ways of reforming the accounting of value-added tax are proposed.             The relevance of the problem of accounting for value-added tax is due to the significant importance of this tax for the state budget, as well as the relatively complex methodology for its calculation. The main purpose of this article is to study the basics of the accounting process of the enterprise for value-added tax. The main unsolved problem of scientists is the lack of a unified concept regarding the reform of value-added tax accounting.