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“营改增”是我国企业税收制度改革中的一项重点内容,它对我国税收制度结构的优化有着非常重要的意义。在营业税改增值税的这一转变过程中,我国企业的会计核算工作也发生了很大的改变,这主要体现在企业的收入核算、票务管理、现金流、利润核算、纳税方式等多个方面上。为了能够帮助企业更快适应“营改增”的这一变化,保持企业的健康稳定发展,在本文中,笔者将对“营改增”对企业会计核算的影响及其应对措施进行详细的分析,希望可以给相关工作人员带来一些帮助。
The reform of taxation system in our country is a key issue in the reform of our country’s taxation system. It is of great significance to the optimization of our country’s taxation system structure. In the course of this transformation of VAT to VAT, great changes have taken place in the accounting of enterprises in our country. This is mainly reflected in aspects of corporate income accounting, ticketing management, cash flow, profit accounting and tax payment on. In order to help enterprises to adapt to this change of “business reform and increase taxation” more quickly and maintain the healthy and steady development of the enterprise, in this article, I will discuss the impact of “business tax reform and increase” on the accounting of enterprises and its countermeasures Conduct a detailed analysis, hoping to bring some help to the relevant staff.