会计学毕业论文-营改增对会计核算影响.docxVIP

内蒙古财经大学本科双学士学位毕业论文营改增对会计核算的影响作 者 师涛 系别会计学院（商务学院）专 业会计学（国际经济与贸易）年 级2013级十二班学 号132105124 指导教师 陈丽兰导师职称讲师内 容 提 要随着我国税务体制改革的不断深入，为了减轻企业税收，促进我国经济快速发展，2016年5月1日，我国“营改增”全面实施。“营改增”的实施有其必然性：“营改增”的实施改变了增值税和营业税并行存在的局面，有利于发挥增值税的作用，完善我国的税务制度；还有利于优化和调整我国的经济结构，带动第三产业快速发展，进而推动我国经济快速增长；“营改增”简化了税收管理和征收工作，减少了人力投入，提高了工作效率。显然，“营改增”的税务政策势必会对企业的会计核算带来很大影响，企业必须尽快适应税务制度改革的变化，及时调整战略规划，促进企业的快速发展。全面实施“营改增”，政府的本意是希望减少企业的税负, 促进国民经济的增长。在改革过程中，企业同时面临着机遇与挑战。本文通过分析发现，“营改增”对企业的发票使用与管理、会计利润、发票使用与管理会计确认、企业所得税四个方面都有重大影响。同时，本文也提出了应对营改增的一些建议，比如加强企业财务会计人员的培训、增强员工的税务意识、提高企业会计核算水平、完善税收筹划方案等。关键词 ：营改增 会计核算 管理 建议AbstractWith Chinas tax system reform, in order to reduce the corporate tax, promote the rapid development of Chinas economy in May 1, 2016, Chinas replacing business tax with value-added tax(VAT) fully implemented, the implementation of replacing business tax with value-added tax(VAT) has its inevitability: the implementation of replacing business tax with value-added tax(VAT) changed the value added tax and business tax coexist situation that is conducive to play the role of value-added tax, perfecting the tax system; also conducive to the optimization and adjustment of our economic structure, promote the rapid development of the third industry, thus promoting the rapid growth of Chinas economy; replacing business tax with value-added tax(VAT) to simplify the tax administration and collection work, reduce manpower, improve work efficiency. Obviously, replacing business tax with value-added tax(VAT) tax policy will bring great influence on accounting of enterprises, enterprises must adapt to changes in the tax system reform as soon as possible, timely adjustment of strategic planning, promote the rapid development of enterprises. Overall implementation of the camp changed to increase, the governments intention is to reduce the tax burden of enterprises, promote the growth of the national economy. In the process of reform, enterprises are facing both opportunities a