“营改增”背景下高职会计专业人才培养调查与建议

An Investigation into the Influence Caused by the Reform from Business Tax to Value-added Tax(VAT) among Construction Enterprises in Yunnanand the Enlightenment on Accounting Talents Cultivation in Higher Vocational Colleges

建筑施工企业是劳动密集型产业,具有管理层级复杂、管理模式粗放等特点。本文调查了“营改增”后云南省建筑施工企业实际税负变化情况,分析税负增加的原因,“营改增”对云南施工企业职业岗位设置和人员知识能力要求的影响,提出建筑施工企业应对策略,同时给高职院校人才培养提供一些启示。

Construction enterprises belong to labor-intensive industry and are considered to be with complex management hierarchy and extensive management mode.By investigating the actual tax burden of construction enterprises in Yunnan after the reform from business tax to VAT,this article analyzes the reason of tax increasing,post setting and skill requirements of employees,offers strategies for construction enterprises and provides inspiration to talent cultivation in higher vocational colleges.