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近几年来我国的经济体制发生了巨大变革,并促进了建筑设计行业的快速发展。增值税与营业税是我国税种中的重要组成部分,近年来,国家开始将营业税改征为增值税,这也是建筑设计企业在发展过程中面临的主要问题之一。营业税改增值税可以促进我国经济体制的稳定发展,还可将企业的经营实际情况充分凸显出来,也会对建筑设计企业的财务会计产生一定的影响。综上所述,本文将对营业税改增值税对建筑设计公司财务会计造成的影响展开探讨,以期促进建筑设计企业基于目前市场经济体制发展背景下获得长远发展。
In recent years, great changes have taken place in the economic structure of our country and the rapid development of the architectural design industry has been promoted. Value-added tax and business tax is an important part of our taxation. In recent years, the state began to levy business tax levy value-added tax, which is one of the major problems facing the building design business in the development process. Business tax reform VAT can promote the steady development of China’s economic system, but also the actual situation of the business fully highlighted, will also have a certain impact on the financial accounting of building design business. In summary, this article will discuss the impact of VAT reform tax on the financial accounting of architectural design companies in order to promote the long-term development of architectural design enterprises based on the current market economic system development.