毕业论文浅谈营业税改征增值税对我国企业会计核算的影响讲义.doc

浅谈营业税改征增值税对我国企业会计核算的影响 许冬林 会计学专业 2011级2班 20113059074 指导教师: 罗淮军 讲师 摘要:随着我国改革开放的不断深入和市场经济的不断完善，营业税改增值税作为十二五重要的税改事件,从预期上看,相继出台的各项 Effect of replacing business tax with value-added tax on the enterprises accounting of our country Abstract: With the deepening of Chinas reform and the continuous improvement of the market economy, the business tax reform vat has become an important trend of the reform of the economic system. As the Twelfth Five Year Plan period of important tax reform, from the expected point of view, through the optimization of Chinas tax structure, reduce the corporate tax burden, provide good support system to deepen the division of industry and accelerate the development of modern service industry, to promote the transformation of economic development mode and the adjustment of economic structure. Since January 1, 2014, development of rail transport and postal industry business tax VAT reform throughout the country, the reform will have a significant impact on Chinas enterprise accounting. Due to the current reform is still in the transition phase, the relevant accounting system is not perfect. Therefore, the article summarizes the calculation, after the tax reform pilot taxpayers tax payable at the same time, according to the relevant provisions of the state have been introduced, focus on the analysis of the influence of value added tax accounting for the enterprises of our country. In order to help the pilot enterprises grasp the new regulations, deal with the immediate analysis and new rules. Keywords: Business tax instead of Value added tax; Accounting calculation; Accounting statements 目录 中文摘要 英文摘要 一.引言 ………………………………………………………………………… 2 (一).营业税改征增值税的依据文件、改革内容…………………………… 2 (二).增值税、营业税的简介及营业税改征增值税所带来的变化………… 2 二.营业税改增值税的征税范围和纳税人……………………………………… 3 （一）.征税范围……………………………………………………………… 3 （二）.纳税人………………………………………………………………… 3 三.税改后应纳税额的计算……………………………………………………… 4 （一）.增值税税率 …………………………………… 4 （二）.一