为配合“营改增”试点工作,财政部于2012年7月5日发布了《关于印发〈营业税改征增值税试点有关企业会计处理规定〉的通知》(财会[2012]13号,以下简称“13号文”),对试点地区“营改增”涉及的会计处理作出了明确规定。笔者结合案例对“营改增”涉及的会计处理作简要分析。一、试点纳税人差额征税的会计处理分析 In order to tie in with the pilot project of “Changing Business Camps and Increasing Subsidies”, the Ministry of Finance released the “Notice on Printing and Distributing the Accounting Regulations on the Business Accreditation of Business Taxes for Value Added Tax Pilots” (Caikuai [2012] No. 13) on July 5, 2012, Hereinafter referred to as “No. 13 ”), the pilot area “batches to change ” involved in the accounting treatment made clear. The author of the case of “battalion change” involved in the accounting treatment for a brief analysis. First, the pilot taxpayers difference between the tax treatment of accounting analysis