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随着营改增试点的全面推进,营改增纳税人会计核算方法发生改变。地勘单位作为部分现代服务业,也被纳入了营改增的范围。为积极适应营改增后面临的新任务、新要求,本文运用理论测算的方式,初步探讨了营改增对地勘单位税负的影响,分析了营改增后地勘单位面临的机遇与挑战,从完善单位内部管理模式、优化税制结构、规范财务核算体系等方面提出了降低单位税负的对策及建议。
With the all-round promotion and reform of pilot projects, the accounting methods for taxpayers and taxpayers have been changed. Geological prospecting units, as part of the modern service industry, have also been included in the scope of battalion increases. In order to adapt positively to the new tasks and new requirements faced by the camp after the reform, the paper uses the method of theoretical calculation to discuss the impact of the camp reform on the tax burden of the geological prospecting units, and analyzes the opportunities that the prospecting units face after the camp is changed. Challenges and measures to reduce the unit tax burden from improving the internal management mode of unit, optimizing the tax structure and standardizing the financial accounting system.