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2016年5月1日起,建筑业、房地产业、金融业、生活服务业等全部营业税纳税人纳入营改增试点范围,由缴纳营业税改为缴纳增值税。《财政部国家税务总局关于全面推开营业税改征增值税试点的通知》(财税〔2016〕36号,以下简称“36号文”)规定了全面增值税改革试点方案的具体执行办法。营改增不仅改变了企业的整个会计核算体系,同时带来了开票系统、报税系统、认证抵扣、税款缴纳等操作方面的一系列新问题,账务处理稍有不慎便会
From May 1, 2016, all business taxpayers in the construction industry, real estate industry, finance industry, and daily living service industry will be included in the scope of the pilot camp reform and will be changed from paying sales tax to paying VAT. The Circular of the Ministry of Finance and the State Administration of Taxation on the Pilot Launch of the Business Tax Reform and Levy of Value-added Tax (Cai Shui [2016] No. 36, hereinafter referred to as Circular 36) stipulates the specific implementation measures for the pilot program of the comprehensive value-added tax reform. The reform of the battalion not only changed the entire accounting system of the enterprise, but also brought a series of new problems in operation such as invoicing system, tax filing system, certification deduction, tax payment and so on.