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我国自2009年起实施增值税转型改革,生产型增值税向消费型增值税成功转型后,为进一步推进税制改革,于2012年启动营改增试点税制改革。本文随着改革的进行,从增值税转型改革时期到营改增税制改革时期,把增值税的改革对企业会计核算与税负的影响变化进行分析,正确把握这些影响和变化,积极利用有利的方面,提出企业相关的应对策略,为企业的发展提供借鉴。
Since 2009, China implemented the reform of value-added tax reform, and after the successful transformation of the production value-added tax to the consumer-oriented value-added tax, in order to further promote the reform of the tax system, the reform of the reform of the pilot camps and reform of pilot tax system was launched in 2012. As the reform progresses, from the period of VAT reform to the period of VAT reform, we analyze the impact of VAT reform on enterprise accounting and tax burden, correctly grasp the impacts and changes, and actively use the favorable Aspects, the company put forward relevant coping strategies for the development of enterprises to provide reference.