营业税改增值税试点改革是国家实施结构性减税的一项重要举措,也是税制改革的重要事件。本文根据财税部门出台的有关“营改增”差额征税政策的相关规定,结合案例对试点企业怎样理解差额征税政策以及如何进行会计处理进行分析,希望能在实务中为相关人员提供借鉴。 Business tax reform VAT pilot reform is an important measure for the state to implement structural tax cuts and is also an important event in tax reform. This article according to the relevant provisions issued by the finance and taxation department on the “tax reform” difference tax policy, combined with the case of the pilot enterprises how to understand the tax policy and how to carry out accounting analysis, hoping to provide relevant personnel in practice Learn from