《增值税会计处理规定》(财会〔2016〕22号,以下简称“22号文”)在“应交税费”中增设了简易计税二级会计明细科目,为规范简易计税会计核算创造了必要条件。营改增前简易计税只涉及到少数行业或单位偶尔发生的业务,而现在简易计税业务时常发生,涉及行业非常广泛,多为平衡税收负担需要而设置,特别是只有老项目的中小房地产企业,简易计税几乎涉及全部业务,核算内容相对复杂。针对增值税“简易计税”业务复杂的大中型企业,笔者认为应根 “Accounting Regulations on Value Added Tax” (Cai Kuai [2016] No. 22, hereinafter referred to as “No. 22”) added the second-level accountant of simplified taxation to “tax payable” Tax accounting created the necessary conditions. Simple tax reform prior to the increase involves only a small number of industries or units occasionally business, and now simple tax business often occurs, involving a wide range of industries, mostly to balance the need to set the tax burden, in particular, only the old project of small and medium real estate Enterprises, simple taxation involves almost all the business, the accounting content is relatively complicated. For value-added tax “simple tax ” business complex large and medium-sized enterprises, I think should be root