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随着社会的不断发展,科技的不断进步,我国各个领域均得到了很好的发展,然而随着时代变更,社会理念、企业发展理念等方面均发生了变化,传统的税制体系已经难以满足当代社会的发展要求和发展趋势,为了能够更好的解决此方面问题,我国于2012年开始实施营改增试点工作,且小有成效,但不可否认的是其也会对企业会计核算产生很多影响。本文通过查阅相关资料,简要介绍了营改增对企业会计核算的影响,并提出了行之有效的营改增下企业强化会计核算的相关措施。
With the continuous development of society and continuous improvement of science and technology, all fields in our country have been well developed. However, with the changes in the times, social philosophy and the concept of enterprise development have changed. The traditional tax system has been difficult to meet the needs of contemporary Social development requirements and trends, in order to be able to better solve this problem, our country began to implement the reform camp pilot projects in 2012, with little success, but it is undeniable that it will also have a lot of business accounting impact . By referring to the relevant information, this paper briefly introduces the impact of the reform on the accounting of enterprises, and puts forward the effective measures to strengthen the accounting reform.