“营改增”政策实施对企业财务会计的影响研究

A Study on the Impact of the Implementation of the“ Replacing Business Tax with Value Added Tax(VAT)”Policy on the Financial Accounting of Enterprises

自2016年5月1日"营改增"全面实施以来,无论是对微观企业还是宏观国家经济都具有重要影响。首先分析"营改增"政策对不同行业产品成本与实际税赋、同一行业的不同规模企业实际税负,以及财务数据获取难易程度等三个方面人的影响;其次,从会计报表的视角研究"营改增"政策实施在企业会计处理方面的差异;最后,进一步分析这一政策对差额征税、税控系统专用设备和技术维护费用抵减增值税额的影响。研究结论不但有助于企业实现减轻税负的目标,增强国内外市场的竞争力,也有助于提升企业财务与税务管理水平。

The comprehensive implementation of " replacing business tax with value added tax(VAT)" has had an important impact on both the Micro enterprise and the macro-national economy since May 1 st 2016. This paper firstly analyzes the impact of the "replacing business tax with value added tax(VAT)" policy on the product costs and actual taxes in different industries and the actual tax burden on enterprises of different sizes in the same industry as well as the degree of difficulty in obtaining financial data.Secondly,this paper studies the differences of the implementation of " replacing business tax with value added tax(VAT)" policy in the accounting treatment of enterprises from the perspective of accounting statements. Finally,a further analysis of the impact of this policy on the Difference tax.Tax control system specialized equipment as well as technical maintenance costs offset by the value added tax amount. The conclusion of this paper is not only helpful for enterprises to achieve the goal of reducing the tax burden,but also to enhance the competitiveness of domestic and foreign markets,and also to improve the level of financial and tax management of enterprises.