“营改增”背景下企业会计核算的优化路径分析

An Analysis on Paths of Optimizing Business Accounting in the Background of “Transition from Business Tax to Value-Added Tax”

"营改增"即营业税改增值税,是将企业或个人所缴纳的营业税,转变为增值税,能有效减少重复征税的问题,对降低企业税负、优化国家经济产业结构具有重要的现实意义。在"营改增"背景下,企业会计核算中收入核算、纳税核算、利润核算等工作都受到了一定的影响。因此,企业会计核算部门需相应调整自身工作,提升企业在"营改增"背景下的会计核算水平。

Transition from Business Tax to Value-Added Tax (VAT) means that the business tax paid by enterprises or individuals is changed to value-added tax. This tax reform can effectively reduce the problem of repeated taxation, thus having the realistic and important significance to reduce corporate tax burden and optimize national economic industrial structure. Under the background of “Transition from Business Tax to Value- Added Tax”, the work of business accounting has been affected to some extent, such as income accounting, tax accounting, and profit accounting, etc. Therefore, the enterprise accounting department needs to adjust its own work accordingly, and improve the accounting level in the context of “Transition from Business Tax to Value-Added Tax”.