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2012年初,我国首先在上海开展了交通运输业和部分现代服务业的营改增试点工作,这一税务改革顺应了市场经济发展的要求,优化了税务体系和税收结构。四年多时间里,“营改增”工作有序开展,试点实施推向各个领域,我国累计减税6000多亿元。此次税制改革是我国近年来最大的减税举措,即在很大程度上减轻了企业的负担,又很好地契合了我国建设创新型国家和优化经济结构的要求,可谓意义重大、影响深远。本文从营业税、增值税的内容以及“营改增”的意义展开论述,对试点中企业在进行特殊销售业务的具体会计处理方面与众多财务同仁共同探讨,提出一点应对税制改革的工作思路,以期为企业更好的适应此次税制改革、享受政策红利助力。
At the beginning of 2012, China started the pilot reform of the operation and reform of the transportation and some modern service industries in Shanghai. This tax reform complied with the requirements of the market economy and optimized the tax system and tax structure. In more than four years, the work of “increasing revenue and increasing tax revenues” has been carried out in an orderly manner. Pilot projects have been implemented in all fields with a total tax deduction of over 600 billion yuan in our country. This reform of the tax system is the biggest tax relief measure in recent years in our country, which has greatly lightened the burden on enterprises and well meets the requirements for building an innovative country and optimizing the economic structure in our country. It can be both significant and far-reaching . This article discusses the contents of business tax, value-added tax and the significance of “business tax increase”, discusses with many financial colleagues on the specific accounting treatment of enterprises in the pilot business in special sales business, and puts forward some working ideas to deal with tax reform , In order to better adapt to the enterprise tax reform, enjoy the policy dividend boost.