Abstract: Abstract: It is found that the VAT is included in Fair value in the context which the separation of “price” and “tax” applied in the VAT accounting by means of the logical deduction of four specific accounting standards. The reasons of the problems mentioned above is that the background of tax is neglected when the accounting standards are introduced into China, i.e., there is not any VAT in the original country, America , also, there is not any requirement to separate “price” and “tax” in practice. The measurers are the following: (1) to identify the specific measurement units of “Fair Value” in the forthcoming accounting standards; (2) to rectify the wrong cognition about VAT and to account for VAT as accounting element in order to abide by the essence of economics. In conclusion, the research solve the application of fair value measurement and related treatment of VAT involved; moreover, the new perspective of FV is put forward aimed at the guidance of formulation of accounting standards of FV measurement and the providing reference to the international accounting standards No.13.

摘要： 摘要：本文通过四项具体准则的逻辑推演，发现在现行增值税会计----价税分开的既定框架下，公允价值存在包含增值税现象。研究认为，这种现象的产生，是吸收、引进国际会计准则时，忽视了税制背景因素的结果，因为，准则源出国----美国，既没有增值税，生产领域也没有价税分开的会计要求；解决方法，一是在公允价值的准则解释中，明确公允价值的具体计量单位；二是，改变目前对于增值税的错误认识，服从其经济学的本质要求，将其计入会计要素。研究意义，解决了现实推广公允价值计量，实践执行中的增值税处理问题；提出了公允价值新的研究视角，对我国公允价值准则的完善提供参考、对国际会计准则IFRS13提供借鉴。