营改增对药品检验机构财务的影响及规范策略

The Financial Impact of "Business Tax to VAT" on the Institutions for Drug Control and Countermeasure

目的:分析国家营业税改征增值税(以下简称"营改增")税制改革对药品检验机构的影响,从会计核算和纳税管理两个方面探讨改进策略,以规范财务管理。方法:研究"营改增"相关政策,结合药检机构实际,总结"营改增"后会计核算的变化,找出"营改增"后会计核算和纳税管理中的难点和改进措施。结果:"营改增"后,增值税设定税率种类增多,进项税额抵扣政策具体化,要求会计科目设置级次多,核算细化。结论:药品检验机构的财务管理必须充分考虑"营改增"的影响,做好纳税筹划,有效合理地降低税负,从而提高药检机构的竞争力。

Objective： The impact of tax system reform（Business Tax to VAT） on institutions for food and drug control is analyzed first. And the countermeasure is probed in two aspects of accounting and tax management in order to regulate the financial management. Methods： The polices about tax system reform were studied, the circumstances of institutions for food and drug control were considered, the change of accounting after the reform was summarized, the difficulty of accounting and tax management were figured out, and the countermeasure was established. Results： After ＂Business Tax to VAT＂, the types of tax rate in VAT increases and the policy of income tax deduction is more complex, which requires more levels of accounting classes to be set and the accounting to be refined. Conclusion： The financial management of institutions for food and drug control must fully consider the impact of ＂Business Tax to VAT＂, make tax planning well and decrease the tax effectively in order to increase competitiveness.