摘要
近些年,我国的经济水平和各个领域都在不断发展和进步,过去制定的营业税制度已经无法适应经济发展的需求,因此“营改增”的全面实施有助于促进我国整体经济和行业的发展。“营改增”能够减少企业的经营成本,提高经济效益,从而促进企业的发展。本文概述了“营改增”政策的作用和经济意义,分析了“营改增”对于饲料企业财会税收的影响,并提出了饲料企业应对“营改增”的策略,以期为我国饲料企业的健康长远发展提供一些参考。
In recent years,China's economic level and various fields are developing and making progress.The business tax system formulated in the past has been unable to meet the needs of economic development.Therefore,the full implementation of“replacing business tax with value-added tax(VAT)”will help to promote the development of China's overall economy and industry.It can reduce the operating costs of enterprises and improve the economic benefits of enterprises,so as to promote the development of enterprises.In this paper,the policy role and economic significance of“replacing business tax with VAT”were summarized,the impact of“replacing business tax with VAT”on the accounting and taxation of feed enterprises were analyzed,and the strategies of feed enterprises to deal with“replacing business tax with VAT”were studied,in order to provide some reference for the healthy and long-term development of feed enterprises in China.
作者
尹珍
YIN Zhen(Shanxi Vocational&Technical College of Finance&Trade,Taiyuan,Shanxi Province 030026,China)
出处
《中国饲料》
北大核心
2021年第21期104-107,共4页
China Feed
关键词
饲料企业
“营改增”
财会税收
feed enterprise
“replacing business tax with value-added tax”
financial accounting tax