论文部分内容阅读
国家“营改增”全面实施后是对我国增值税转型的又一次重大改革,是继2009年之后的全面改革,也是一项重要的结构性减税措施。“营改增”的实施标志着我国税制及增值税制度改革迈出了重要的一步,是我国经济发展过程中必然要经历的一个转变,对税制体制的完善产生了重大的影响。本文结合自身所在行业特点及工作经验,简述了“营改增”含义、背景及意义,深入探讨了“营改增”对会计核算的影响。
After the full implementation of the “national reform of camp”, it is another major reform on China’s VAT reform. It is an overall structural reform after 2009 and is also an important structural tax reduction measure. The implementation of the “tax reform” has marked an important step toward the reform of China’s tax system and value-added tax system. It is an inevitable shift in the process of China’s economic development and has had a significant impact on the perfection of the tax system. Based on its own industry characteristics and working experience, this article briefly describes the meaning, background and significance of “business reform and increase ”, and explores the impact of “business reform and increase ” on accounting.