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随着我国社会经济的不断发展,国家为企业的发展也创造了很多的有利条件,出台了很多推动企业不断发展的政策,其中就包括了不断减轻企业税务压力的相关政策。但是这些税务制度的改革与创新在一定程度上也对企业内部增值税会计对于财务的核算工作带来了一定的影响。鉴于此,本文首先对营增改实施的内涵与意义进行了简要说明,分析了营改增对企业会计核算工作的影响,并进一步提出了营改增下企业的应对策略,以此来维持会计核算工作的有效实施。
With the continuous development of our country’s social economy, the state has also created many favorable conditions for the development of enterprises. Many policies have been promulgated to promote the continuous development of enterprises, including the relevant policies that continuously reduce the tax pressure on enterprises. However, to a certain extent, the reform and innovation of these taxation systems have also exerted some influence on the accounting of value-added tax accounting in enterprises. In view of this, this article first briefly explained the connotation and significance of the implementation of the VAT reform, analyzed the impact of the VAT reform on the accounting of enterprises, and further put forward the countermeasures for the enterprises to increase their revenues by changing the VAT so as to maintain the accounting Effective implementation of accounting work.