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营改增全面推开,是我国营改增的收官之战,对所有纳税人都将产生深远影响,同时对企业1000万会计从业人员而言,也是一项挑战。既要作好增值税会计处理,准确核算、及时足额申报增值税,也要能从管理角度,做好增值税的分析与筹划。阐述了规定实施前后一般纳税人在日常增值税核算中原始凭证以及会计核算的变化,探讨规定实施前后会计科目及核算对比,比较会计处理差异,以规范增值税会计核算。
The increase in the number of battalions in the country and the increase in the number of battalions in the country will be the final battle for the increase of battalions in our country. This will have far-reaching effects on all taxpayers and it will also be a challenge to the 10 million accounting practitioners in the enterprise. It is necessary to make value-added tax accounting treatment, accurate accounting, full and timely declaration of value-added tax, but also from a management point of view, do a good job in the analysis and planning of value-added tax. Elaborated before and after the implementation of the provisions of the ordinary taxpayers in the daily vat accounts of the original vouchers and accounting changes, to explore the provisions before and after the implementation of the accounting subjects and accounting comparison, accounting treatment of differences in order to regulate the VAT accounting.