设计研究院“营改增”过程中的若干税收政策问题

Several Tax Policy Issues in the Process of the Business Tax Changing to VAT in Masteel Design and Research Institute

"营改增"是我国增值税制度的一项重大改革。本文就马钢集团设计研究院有限责任公司"营改增"实践中的纳税人身份认定、税负问题、差额缴税的会计处理、税收优惠政策、预交税款处理、前期合同问题进行解读分析。

The business tax changing to VAT is a major reform in China＇s VAT system. This pa- per will focus on the analysis of the identification of the taxpayer, the issue of the tax bearing, the accounting treatment of paying tax on the difference, the preferential tax policy, the treatment of paying tax in advance and pre - contract issues in the practice of the reform in Masteel Design and Research Institute.