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在全球经济的快速发展下,我国经济的发展也在不断前进,不过各个企业在提升发展空间的同时税收问题也随之出现,所以我国提出了“营改增”政策,“营改增”主要是把企业所缴纳的营业税改为增值税,这种做法会避免出现重复纳税的现象。另外,从纳税者的角度来看,“营改增”的做法也比较合理,如果这种转变方式持续发展,则会推动政府经济的快速增长。本文主要分析“营改增”对小企业会计核算的影响以及相关对策问题,希望可以使我国的企业得到长足的发展。
With the rapid development of the global economy, the development of our economy is also progressing constantly. However, while enterprises are raising the space for development, the tax issue also arises. Therefore, China has proposed a policy of “ Increase ”is mainly to business tax paid by enterprises to value added tax, this practice will avoid double tax phenomenon. In addition, from a taxpayer’s point of view, the practice of “increasing profits and increasing profits” is more reasonable. If such changes continue to develop, the rapid growth of the government’s economy will be promoted. This article mainly analyzes the influence of “Ying Zeng Zeng Zeng” on the accounting of small enterprises and related countermeasures, hoping to make our country’s enterprises get a great development.