“营改增”对高校会计核算的影响分析与应对策略

Analysis of the Influence of’Replacing Business Tax with Value-added Tax’on College Accounting and the Countermeasures

"营改增"税制改革在全国范围内的实施,对相关产业内征税提出了新的要求,而纳税形式的改变也对相关产业的会计核算造成了直接影响。由于高校会计核算中涉及到的费用分类较为复杂,给会计核算带来了一定的难度,而"营改增"政策的变化也对高校会计核算带来相应的影响,改变了高校内纳税筹划工作,影响会计核算过程。结合"营改增"政策实施的背景和意义,就"营改增"对高校会计核算的影响进行分析,并探讨高校"营改增"后的一些应对策略。

with the implementation of the tax reform in the"camp to increase"in the country,new requirements are put forward in the related industries,and the change of tax forms also has a direct impact on the accounting of related industries.Because of the complexity of the cost classification involved in the accounting of colleges and universities,it brings some difficulty to the accounting accounting,and the change of the "camp to increase"policy also has a corresponding influence on the accounting of colleges and universities,changing the tax planning work in Colleges and universities,and affecting the accounting process.This paper,based on the background and significance of the"camp to increase"policy,analyzes the influence of accounting in Colleges and universities,and probes into some countermeasures after the"increase of the camp".