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在我国,由于长期以来实行的是增值税与营业税并行,这就出现了重复征税的问题。从2012年1月开始我国将上海作为营改增的试点,试点涉及了上海的交通运输业和部分现代服务业,营改增的实施在很大程度上改变了我国流转税制的格局。本文从营改增的基本内涵出发,分析了营改增后对相关会计问题应如何处理,对营改增后给企业的财务带来的影响进行讨论。
In our country, the problem of double taxation arises because of the parallel implementation of VAT and business tax. Starting from January 2012, China started to pilot Shanghai as a pilot project to increase the number of battalions in the country. The trial involved Shanghai’s transportation industry and some modern service industries. The implementation of the VAT reform has largely changed the pattern of the circulation tax system in our country. This article starts from the basic connotation of the VAT reform, analyzes how to deal with the related accounting problems after the VAT increase, and discusses the impact on the finance of the enterprises after the VAT reform.