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近年来,随着我国财税体制的深化改革,减轻了企业在财税问题上的负担,促进了企业的结构升级,加快了企业发展的脚步。“营改增”财税体制的实施,让以科技为主的产品服务行业得到了全新的发展,加快推进供给侧改革的进程,保障了新型增值税会计模式更符合企业的经营发展,真实的企业在经营过程中财务状况。本文将基于“营改增”条件下,对新型增值税会计模式进行研究,以期在“营改增”的大环境下,探讨增值税会计模式的创新和完善。
In recent years, with the deepening reform of the fiscal and taxation system in our country, the burden on enterprises in terms of fiscal and taxation has been lightened, the structure of enterprises has been promoted, and the pace of enterprise development has been accelerated. The implementation of the fiscal and taxation system of “increasing revenues and increasing profits” has enabled the technology-based product and service industries to achieve a completely new development, accelerated the process of supply-side reform, and ensured that the new VAT accounting model is more in line with the business development and realities of enterprises Business in the business process of financial position. This article will study the new VAT accounting mode based on the condition of “changing the battalion and increasing the VAT”, with a view to discussing the innovation and perfection of the VAT accounting mode in the environment of “increasing revenue from tax reform”.