“营改增”对企业会计工作的影响及应对策略研究

Research on the influence of “Change from Business Tax to Value-Added Tax” on the accounting work of enterprises and the countermeasures

为了减轻企业的税负,避免重复征税,国家大力推行"营改增"政策,影响了以缴纳营业税为主的企业会计工作,尤其是对企业税负、会计核算以及发票的管理。企业会计部门要加强和财政税收部门的沟通,在正确的指引下开展相关工作。

In order to reduce the tax burden of enterprises and avoid double taxation,the state vigorously implements the policy of ＂Change from Business Tax to Value-Added Tax＂,which affects the accounting work of enterprises that mainly pay business tax,especially the management of corporate tax burden,accounting and invoices. The corporate accounting department should strengthen communication with the finance and taxation departments and carry out relevant work under the correct guidance.