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经国务院批准,自2016年5月1日,在全国范围内全面推开营业税改增值税(以下称营改增)试点,建筑业、房地产业、金融业、生活服务业等全部营业税纳税人,纳入试点范围,由缴纳营业税改为缴纳增值税。自此,营业税退出了历史舞台。营改增的实施对于国家税务部门和纳税企业都是极大的挑战。农村信用社在行业分类隶属于金融业,一直以来以营业税、所得税为主要税种。大多数财务会计人员对于增值税处于一知半解甚至是陌生状态。如何加强农村信用社涉税事项管理,及时准确核算、缴纳税款,有效避免税企分歧,借着营改增的契机,笔者做了一下梳理。
With the approval of the State Council, since May 1, 2016, all business taxpayers in the pilot areas of business tax reform VAT (hereinafter referred to as “business tax reform”), construction industry, real estate industry, finance industry and daily life service industry have been fully launched nationwide, Into the scope of the pilot, from the business tax to pay VAT. Since then, sales tax has withdrawn from the stage of history. The implementation of the VAT reform will be a great challenge to the state tax authorities and taxpayers. Rural credit cooperatives belong to the financial industry under the industry classification, and have been mainly business tax and income tax. Most financial accountants are at a loss or even a stranger to VAT. How to strengthen the tax credit management of rural credit cooperatives, timely and accurate accounting, tax payment, effective avoidance of tax-enterprise differences, with the opportunity to increase business camp, the author made a sort of comb.