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“营改增”计划的实行很好的改善了我国目前的增值税链条,使我国目前的税收制度更加完善。“营改增”计划对我国的很多行业都产生了很大的影响,“营改增”计划正处于萌芽初期,很多的地方有待进一步改善,比如说企业会计处理行业就很不成熟。企业如果想要更好的得到发展就需要全面的分析“营改增”所具有的特点,以及在此基础上对企业提出合理的要求,还要解决传统企业的会计工作处理中所遇到的各种问题。明确营改增计划的具体要求,以便顺利完成向企业会计的转变。
The implementation of the plan of “increasing the number of battalions and increasing the number of battalions” has greatly improved the current value-added tax chain in our country and perfected the current tax system in our country. The plan of “reforming camps and increasing profits” has had a great impact on many industries in our country. The program of “increasing camps and increasing profits” is in its infancy and many areas need to be further improved. For example, the accounting treatment of enterprises is very poor mature. If you want to get a better business development, you need a comprehensive analysis of the characteristics of the “business change”, and on this basis to make reasonable demands on the business, but also to solve the traditional business accounting treatment encountered To the various problems. Clarify the specific requirements of the plan of the VAT reform so as to smoothly complete the transition to the accounting of enterprises.