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随着近年来我国经济的快速发展,一些新的税制政策相继出台,营改增作为一项重要举措,其实施不但能促进第二、三产业的发展,还能从某种程度上降低企业的税负,进一步改善企业的经济结构,推动现代企业的科学化规范化发展。因此,企业要充分把握营改增的政策时机,将营改增落到企业财务管理实处。本文就营改增对企业会计核算的影响进行了简要分析,希望对营改增背景下的企业会计核算工作有所帮助。
With the rapid economic development of our country in recent years, some new tax policies have been promulgated one after another. The reform of the camp as an important measure can not only promote the development of the secondary and tertiary industries, but also reduce to a certain extent the Tax burden, further improve the economic structure of enterprises, and promote the scientific and standardized development of modern enterprises. Therefore, enterprises should fully grasp the opportunity of the policy of increasing the number of battalions and increasing the number of battalions to the financial management of enterprises. This paper analyzes the impact of the reform of the camp on the accounting of enterprises in a brief analysis, hoping to help business accounting under the background of the reform of the camp.