“营改增”对于企业而言是机遇与挑战并存,尤其对于小企业而言,要抓住“营改增”试点带来的机遇,扩大企业的利润空间;所以如何让企业适应国家税制改革的大潮、如何让企业通过营改增,为自己创造更大的利润,就成为绝大多数企业领导者和财税人员高度关注的焦点。本文重点阐述了货物运输业在营改增后,从以前的缴纳营业税到成为增值税一般纳税人后的实务处理。按照财务会计制度规定,设置总账和有关明细账进行会计核算;能准确核算增值税销项税额、进项税额和应纳税额;能按规定编制会计报表,真实反映企业的生产、经营状况。 For business, the opportunities and challenges lie side by side. In particular, for small businesses, it is necessary to seize the opportunities brought about by the pilot program of “reforming banks and increasing profits” and expand the profit margins of enterprises. Therefore, how to let enterprises Adapting to the tide of the reform of the state tax system, how to enable enterprises to increase their profits through business operations has become the focus of attention of most business leaders and tax officials. This article focuses on the substantive treatment of the freight transportation industry after the increase of the battalion business, from the previous payment of business tax to the general taxpayer of value added tax. In accordance with the provisions of the financial accounting system, set the general ledger and related sub-ledger for accounting purposes; can accurately calculate VAT output VAT, input tax and tax payable; can be prepared according to the provisions of the accounting statements, and truly reflect the company’s production and business conditions.