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自2012年以来,我国开始实施营改增的试点工作,财政部还出台了《营业税改征增值税试点有关企业会计处理规定》,为营业税改征增值进程中所出现的问题给予相关的指导和说明。随着社会主义市场经济的不断发展,“营改增”的范围在不断地扩大,改征的力度也在进一步地加大。本文以笔者所在地“营改增”为例,探讨营业税改征增值税的会计处理问题,试图解决一些营改增过程中出现的会计处理难题,分析营业税改征增值税对我国经济社会发展的影响,推动我国财税制度的进一步完善。
Since 2012, China has started to carry out pilot projects to increase VAT revenues. The MOF has also promulgated the “Regulations on Accounting Treatment of Business Taxes for Value Added Tax Pilot Business Tax Reform”, giving guidance to the problems that arise in the process of tax rebating for business taxation and Description. With the continuous development of the socialist market economy, the scope of “increasing the number of battalions and increasing the number of battalions” has been continuously expanded, and the intensity of the reform has been further intensified. This article takes the author’s place as “camp change” as an example to explore the business tax reform tax accounting value of the problem, trying to solve some battalions in the process of accounting treatment problems, analysis of business tax reform levy value-added tax on China’s economic and social development The impact of promoting the fiscal and tax system in our country to further improve.