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在经济飞速发展的推动力之下,我国原有的税制体系已经不能适应当前的经济发展形势,再加上税制的不完善等因素,对我国经济发展产生了一些阻碍。2016年5月1日开始,营改增全面实行,这对我国的税制改革而言,无疑是一次重要的变革,也带来了许多积极地意义。本文从营改增这一举措出发,深入探讨了营改增对企业会计核算的影响,并提出了相应的对策,旨在促进企业今后的全方面发展,为企业带来更多的效益。
Under the impetus of rapid economic development, our country’s original tax system has been unable to adapt to the current economic development situation, coupled with factors such as the imperfect tax system, some obstacles to China’s economic development. Starting from May 1, 2016, the full implementation of the reform of the camps is undoubtedly an important change and a lot of positive meanings for our country’s tax reform. Based on this measure, this paper discusses in depth the impact of VAT reform on corporate accounting, and puts forward corresponding countermeasures to promote all-round development of the enterprise in the future and bring more benefits to the enterprise.