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在我国实施“营改增”主要迎合了税制改革的政策要求,它的出台对我国第二产业以及第三产业具有一定的促进作用,同时还对经济结构的优化问题上有着一定的积极作用。但是在改革的过程中也将影响试点企业的会计核算问题。本文根据当前企业会计中“营改增”所造成的影响进行全面的分析。
In our country, the implementation of “battalion change ” mainly caters to the tax reform policy requirements, its introduction of the secondary industry in our country and the tertiary industry has a certain role in promoting, but also on the optimization of economic structure, there is a certain positive effect. However, the process of reform will also affect the accounting issues of the pilot enterprises. This article based on the current corporate accounting “batches change ” caused by the impact of a comprehensive analysis.