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税收是保证一个国家财政收入的巨大保障,营业税额度的调整将对财政的经济有很大的影响。随着社会的发展,以及我国经济结构的调整转变,在征收营业税的时候也发现了好多的弊端。为了改变这种现状,国务院决定将某些行业的营业税改变为增值税。在改革中出现了企业缴税的会计处理形势变化,因此,本文将就在营改增中出现的新形势变化进行探讨。
Tax revenue is a huge guarantee for a country’s fiscal revenue. The adjustment of the business tax amount will have a great impact on the fiscal economy. With the development of society and the adjustment and adjustment of China’s economic structure, many drawbacks have also been found in the course of business tax collection. In order to change this status quo, the State Council decided to change the business tax in certain industries to value added tax. In the course of reform, the situation of accounting treatment of enterprises’ tax payment has changed. Therefore, this article will discuss the new situation and changes that appear in the reform of the camp.