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从2012年1月开始,我国已经有部分行业作为试点被实施了营改增这项经济政策,随着政策被不断推进,试点的范围不断扩大,除了原有的服务业与交通运输业,建筑行业、金融业等行业也逐渐落实了营改增这项政策。这行政策的优势在于减少了重复征收税收费用的情况,使社会经济循环的状态更高,减少了现代企业应当承担的税收负担。营改增的推行工作不仅给国家征税工作带来影响,同时还给且之中的会计核算工作带去了多方面的影响。负责会计核算的人员应当积极应对这种情况,本文营改增对企业会计核算的影响探讨对会计核算工作受到营改增政策的影响展开研究。
From January 2012 onwards, some industries in our country have been implemented as pilot projects to increase this economic policy. With the continuous promotion of policies, the scope of the pilot projects has been continuously expanded. In addition to the existing services and transportation, construction Industries, the financial industry and other industries have also gradually implemented the policy of increasing revenue growth. The advantage of this line of policy lies in the fact that it reduces the situation of repeated tax collection and levies, brings about a higher status of the social and economic cycle and reduces the tax burden that modern enterprises should shoulder. The implementation of the reform of the camp will not only bring about an impact on the national taxation work, but also bring about many impacts on the accounting work. Responsible for accounting personnel should actively cope with this situation, the business camp to increase the impact of corporate accounting to explore the impact of accounting adjustments by business camp to increase the impact of policies.