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自2013年8月1日开始,营改增在全国范围内的交通运输业和部分现代服务业实施。这次改革对国际货运代理企业的往来款项核算和收入、成本、纳税时点确认等会计处理方法影响较大。本文根据营改增的刚性统一要求和国际货运代理企业的业务特点,设计出一套既能适应并利用过去营业税时期国际货代业务处理系统输出结果,又能满足现在营改增对销售额、增值税核算和申报要求的会计核算分录系统,以期对从事国际货运代理业务和船代业务核算的财务工作者有参考作用。
Since August 1, 2013, Yingzengzeng has been implemented nationwide in the transportation industry and some modern service industries. The reform of the international freight forwarding business accounting payments and income, cost, tax time point confirmation and other accounting treatment methods. Based on the rigid unification requirements of battalion reform and the business characteristics of international freight forwarding enterprises, this paper designs a system that can both meet and utilize the output of the international freight forwarding business processing system in the period of business tax and meet the current requirements of sales and value-added Tax accounting and reporting requirements of the accounting entry system, with a view to engage in international freight forwarding business and financial accounting for business agents have a reference.