为配合国家结构性减税,设计咨询业作为现代服务业纳入“营改增”税制改革试点范围。改革目的是想减轻企业税收负担,但以我公司现在的实际情况来看税负却是提高了,而且会计核算税务处理程序复杂了。税负提高的原因是设计咨询业支付的成本费用绝大部分不能取得用于抵扣的增值税专用发票。设计咨询业如何尽量减轻“营改增”后税负提高的不利影响,根据自身情况选择能使企业税负最轻的纳税方式。根据“营改增”税制改革相应修订企业会计制度,增设相应会科目以满足需要,并加强业务人员及财务人员的培训,提高专业素质平稳过渡。 To tie in with the structural tax cuts in the country, the design and consulting industry is included in the scope of the pilot reform of the “tax reform by tax reform” tax system as a modern service industry. The purpose of the reform is to reduce the tax burden on enterprises, but the current tax burden of our company is actually increased. Moreover, the tax accounting procedures are complicated. The reason for the increase in tax burden is that most of the costs and expenses paid by the design consultancy industry can not obtain VAT invoices used for deduction. How to minimize the adverse effects of the increase of tax burden after the reform of “battalion change” by the design and consulting industry, and choose the tax payment method that can make the enterprise tax lightest according to its own circumstances. According to the “tax reform” tax reform correspondingly revised the accounting system, add corresponding subjects to meet the needs and strengthen the training of business and financial personnel, improve the smooth transition of professional quality.