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随着我国社会经济的不断改革,企业在税制方面逐渐出台了相关的政策,其中“营改增”就是一项非常重要的实施内容,不仅能够加快第二产业和第三产业的发展速度,还能在一定程度上减少企业的税负情况,从而改善企业的经济结构。但是,在“营改增”的实施过程中,对企业会计的核算可能会带来一定的影响,本文详细分析了“营改增”对企业会计核算的影响以及相应的解决措施。
With the constant reform of social economy in our country, enterprises gradually introduced related policies in the aspect of taxation system. Among them, the “reform of business by taxation” is a very important implementation content, which can not only speed up the development of the secondary and tertiary industries , But also to some extent reduce the tax burden on enterprises, thereby improving the economic structure of enterprises. However, in the process of implementing “Business Reform”, the accounting of business accounting may have some impact. This article analyzes in detail the impact of “Business Reform” on enterprise accounting and the corresponding solutions .