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2016年5月1日起,随着我国四大行业的营改增工作在全国范围内的试点运行开始,标志着我国各个行业已经全面推开营改增工作。文章从营改增工作的相关成果出发,并以制造业为例论述全面推开营改增及其对企业的会计与税务筹划等具体工作的影响,提出更好的适应全面营改增的工作策略,希望帮助我国各行业企业充分享受政策红利,同时,为我国全面营改增工作的有力推进贡献力量。
Since May 1, 2016, with the start of pilot operation of the battalion increase and reform in the four major industries in our country, it indicates that all industries in our country have fully pushed forward the reform of the camp. The article starts with the related achievements of the VAT reform, and takes the manufacturing industry as an example to discuss the impact of the VAT reform and its implementation on the accounting and tax planning of the enterprises. Strategy and hopes to help all industries and enterprises in our country fully enjoy their policy dividends and at the same time make contributions to the vigorous promotion of the comprehensive camp reform and increase in our work.