营改增对鉴证咨询服务业的影响分析

The Analysis of the Impact of Replacing the Business Tax with Value-added Tax on Authentication and Consultation Service Industry

国务院常务会议决定自2016年5月1日起全面推进营改增试点,营业税彻底退出历史舞台,鉴证咨询服务业如何应对营改增成为当务之急。通过对会计师事务所营改增前后的变化进行分析,以某会计师事务所为例,对小规模纳税人及一般纳税人的税负差异进行比较,并在分析和比较的基础上就会计师事务所如何应对营改增提出了针对性的建议。

Executive meeting of the State Council has decided to comprehensively promote the reform pro- gam to replace the business tax with value-added tax , thus business tax thoroughly withdraws from the his-torical stage. On the occasion of this major tax reform, how to deal with it has become top priority for au-thentication and consultation service industry. This paper analyzes changes of before and after “ replace the business tax with value-added tax” in an accounting firm. Taking an accounting firm as an example, this thesis compares tax differences between small-scale taxpayers and general taxpayers, and puts forward cor-responding suggestions on how to cope with the reform on the basis on analysis and comparison.