“营改增”对饲料企业会计核算的影响及对策

Influence of“Replacing business tax with VAT”on accounting of feed enterprisesand Countermeasures

“营改增”的全面推进与实施是我国经济建设发展的必然趋势,对我国经济发展与企业发展具有重要的促进作用。“营改增”制度的实行避免了企业重复缴税现象,在一定程度上减少了企业成本,为企业运营创造了更大的利润。饲料企业是我国企业体系中的重要组成部分,也是“营改增”实行的对象之一。本文从我国饲料企业进行会计核算的必要性出发,概述了“营改增”对我国饲料企业会计核算的影响及相关对策,以期为我国饲料企业在“营改增”背景下的健康发展贡献绵薄之力。

The comprehensive promotion and implementation of“Replacing business tax with VAT”is an inevitable trend of China’s economic construction and development,and plays an important role in promoting the development of China’s economy and enterprises.The implementation of the system of“Replacing business tax with VAT”avoids the phenomenon of enterprises paying tax repeatedly,reduces the cost of enterprises to a certain extent,and creates a greater profit space for the operation of enterprises.Feed enterprise is an important part of China’s enterprise system,and also one of the objects of“Replacing business tax with VAT”.Starting from the necessity of accounting for feed enterprises in China,this paper summarizes the influence of“Replacing business tax with VAT”on accounting of feed enterprises in China and relevant countermeasures,so as to contribute to the healthy development of feed enterprises in China under the background of“Replacing business tax with VAT”.