营改增对现代服务企业会计核算的影响分析.docVIP

营改增对现代服务企业会计核算的影响分析 ［ ］营业税改征增值税是国家为进一步完善我国税制，将以前缴纳营业税的应税项口 改成缴纳增值税，实行结构性减税的重大举措，也是一项重大的税制改革。营业税改增值税, 有利于减少营业税重复征税，从整体上来看，能够降低企业税收负担。营改增不仅为企业带 来减负，而且为产业结构调整、加快服务业发展、打造服务型经济带来质变。这对于促进经 济结构调整，支持现代服务业发展爲宥十分重耍的意义。随着增值税抵扣链条的打通，纳税 人购买应税服务的成本冇所下降，提升了现代服务行业的市场竞争力，形成了良好的产业导 向，从而吸引更多资源包括民间资木向现代服务业集聚，有利于现代服务业做大做强。木文 主要对营业税改增值税对现代服务业的影响以及会计处理应注意的事项进行了论述，分析了 营业税改增值税的意义，提出了 “营改增”后企业会计处理应注意的事项。 ［关键字］营业税改增值税 服务企业 会计核算 影响 Business tax to value added taxs influence on the modern service enterprisesaccounting analysis [Abstract] Business tax change paid VAT is countries in order to further perfect the tax system in our country, will be used to pay business tax taxable items to pay value added tax，a major measure for implement structural tax cuts and is also a major tax reform. Double taxation, business tax change of value-added tax, which is beneficial to reduce business tax on the whole, can reduce enterprise tax burden. Changes value added tax is not only for the enterprise to bring business tax burden，and for the adjustment of industrial structure, accelerating the development of service industry，to build a service-oriented economy bring qualitative change. To promote the adjustment of economic structure， support the development of the modern service industry is of great significance. With VAT deduction chain through，the cost of taxpayers to purchase taxable services，improve the market competitiveness of modern service industry，formed a good industry direction, so as to attract more resources including private capital to the modern service industry agglomeration, is advantageous to the modern service industry bigger and stronger. In this paper, the business tax VAT to the modern service industry and the influence of the accounting department should pay attention to the matters discussed in this paper, analyzes the meaning of business tax change VAT, puts forward the enterprises camp to increase?’ the accounting department should pay attention to matters. [Key word] Business tax VAT