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综述.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，营业税改增值税已经成为经济体制改革的重要趋势。作为十二五期间重要的税改事件,从预期上看,通过优化我国的税制结构，减轻企业所负担的税收压力，为产业分工的进一步深化和第三产业的加快发展提供良好的制度支持，有利于促进我国经济结构的调整和经济发展方式的转变。自2014年1月1日起,在全国范围内开展铁路运输和邮政业营业税改增值税试点工作，该项改革将对我国企业产生重大影响。由于目前改革还处于过渡阶段，相关配套的会计核算制度还不完善。因此，文章归纳了税改后试点纳税人应纳税额的计算，同时，结合国家相继出台的各项相关规定，重点探析了“营改增”对我国企业会计核算的影响，以此帮助试点企业即刻分析，掌握新规，应对新规。 关键字：营业税改增值税；会计核算；会计报表 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  PAGE \* MERGEFORMAT 9 目录 中文摘要 英文摘要 一.引言 ………………………………