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随着我国经济的不断发展,市场的不断成熟,我国在税制方面进行了变革。2012年9月1日正式进行营改增试点,一直到2015年成为经济体制改革的关键内容,而且已经在2016年全面推开。营改增改革的落实,不只是对我国税制的不断的优化,同时也是促进国家经济结构变革的有力措施,最终对第二、第三产业的发展有着巨大的作用。当营改增全面改革时,纳税人的会计核算是社会普遍研究的问题,本文对营改增改革进行一定的解读,从会计核算的层次对营改增改革所带来的影响进行分析,同时提出完善营改增改革的优化路径,帮助企业通过合理的会计核算降低企业税负。
As China’s economy continues to develop and the market continues to mature, our country has made changes in the tax system. On September 1, 2012, the formal reform of business camps and reform will be conducted. It will become a key part of the economic reform by 2015 and has been fully liberalized in 2016. The implementation of reform and reform of the camps is not only an ongoing optimization of China’s tax system but also a powerful measure to promote the transformation of the country’s economic structure, which will eventually play a huge role in the development of the secondary and tertiary industries. When the battalion reform is increased comprehensively, the accounting of the taxpayers is a problem widely studied in the society. This paper analyzes the reform of the battalion reform, and analyzes the impact of the reform on the reform of the battalion from the accounting level. Put forward to improve the reform of business camp reform by optimizing the path to help enterprises through a reasonable accounting to reduce corporate tax burden.