从2012年对上海交通运输业及部分现代服务业开展营业税改征增值税试点开始,逐渐向全国范围内拉开税制改革的序幕全国范围内试行。税制改革的影响,在会计工作可以较为直观的反映出来。在市场经济中,会计的基本职能是核算与监督,通过会计职能对经济发展做出科学、有效的预测。会计核算即以货币计量为手段,通过计量、记录及报告等方式直观地反映企业的经济活动情况,为加强经济管理和提高经济效益提供有效信息。会计监督,审查 From 2012, Shanghai Pilot Transportation and some modern service industries started the pilot reform of business tax for value-added tax, gradually starting a pilot nationwide prelude to the tax reform nationwide. The impact of tax reform can be reflected more directly in the accounting work. In the market economy, the basic functions of accounting are accounting and supervision, making scientific and effective forecasts of economic development through accounting functions. Accounting is the means of monetary measurement, through the measurement, records and reports directly reflect the economic activities of enterprises, to strengthen economic management and improve economic efficiency and provide effective information. Accounting supervision, review