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“營(yíng)改增”政策對(duì)企業(yè)的影響
資源天下 2019/9/21 10:08:44
摘要
2013年8月1日起，“營(yíng)改增”工作在全國(guó)各省份全面鋪開(kāi).“營(yíng)改增”政策涉及范圍特別廣泛，與我們每個(gè)納稅人息息相關(guān)。
為配合“營(yíng)改增”工作，做好相關(guān)會(huì)計(jì)核算，財(cái)政部發(fā)《財(cái)政部關(guān)于印發(fā)(營(yíng)業(yè)稅改征增值稅試點(diǎn)有關(guān)企業(yè)會(huì)計(jì)處理規(guī)定)的通知》（財(cái)會(huì)[[2012]13號(hào))等多個(gè)文件，本文就“營(yíng)改增”政策對(duì)企業(yè)的影響展開(kāi)論述。
主要內(nèi)容包括“營(yíng)改增”政策的主要內(nèi)容，“營(yíng)改增”政策的原因，“營(yíng)改增”政策的稅率實(shí)際情況，納稅人的分類和增值稅的具體計(jì)稅方法�！盃I(yíng)改增”政策對(duì)企業(yè)稅收的影響，包括一般納稅人和小規(guī)模納稅人，交通運(yùn)輸業(yè)和現(xiàn)代部分運(yùn)輸業(yè)，不同的企業(yè)性質(zhì)對(duì)企業(yè)稅負(fù)有不同的影響�！盃I(yíng)改增”政策對(duì)企業(yè)會(huì)計(jì)核算的影響，主要包括對(duì)企業(yè)收入，企業(yè)成本，企業(yè)現(xiàn)金流，企業(yè)利潤(rùn)，票務(wù)管理，企業(yè)會(huì)計(jì)科目等多方面的影響�！盃I(yíng)改增”政策的局限性，交通運(yùn)輸業(yè)稅收成本明顯增加，5%的企業(yè)實(shí)行“營(yíng)改增”政策之后企業(yè)稅收成本有所增加，會(huì)計(jì)核算的難度增加，對(duì)企業(yè)財(cái)務(wù)會(huì)計(jì)人員的要求更高，這就需要企業(yè)積極學(xué)習(xí)相關(guān)稅收政策，在合理的基礎(chǔ)上降低企業(yè)稅收。
“營(yíng)改增”政策的影響十分廣泛，需要全面客觀從多角度綜合思考“營(yíng)改增”政策對(duì)企業(yè)的影響，。然后，進(jìn)行思考分析。
關(guān)鍵詞：營(yíng)業(yè)稅：增值稅：營(yíng)改增：企業(yè)影響
1Abstract
As of August 1, 2013, " to replace the business tax with a value-added tax " in all provinces of the country in full swing. " to replace the business tax with a value-added tax ”changed the "policy involves a particularly broad in scope, closely related to the US taxpayer. To complement the " replace the business tax with a value-added tax " work, accounting, Treasury of the Ministry of Finance issued (business tax levying VAT reform on corporate accounting regulations) notice (accounting [[2012]13) more than one file, this article on "to replace thee business tax with a value-added tax" policy on the impact of the subject. Main contents include "to replace thee business tax with a value-added tax" the main elements of the policy, "to replace thee business tax with a value-added tax" policy reasons "to replace thee business tax with a value-added tax" policy rates to the actual situation, taxpayer and VAT specific tax. "To replace thee business tax with a value-added tax" policy impact on corporate tax, including general tax payer and small-scale VAT payers, transportation and modern part of the transport industry, the different nature of the enterprise have different effects on the corporate tax burden. "To replace thee business tax with a value-added tax" policy impact on corporate accounting, mainly including corporate income, corporate costs, cash flow, profit, ticket manag（未完，下一頁(yè)）
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