营业税改增值税对企业会计的影响及对策的分析毕业论文

本科毕业设计论文

题目营业税改增值税对企业会计的影响

及对策的分析—以西安海景酒店为例

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摘要

增值税和营业税是我国流转税中最为重要的两个税种，随着市场经济的快速发展，营业税的征收制度日益呈现出不合理性，不利于我国经济结构的优化调整，因此营业税改增值税已成为了我国税制改革的重要内容和发展趋势。当前我国正处于加快转变经济发展方式的关键时刻，第三产业特别是现代服务业的快速发展，对推进经济结构调整和提高综合实力具有重要意义。营业税改征增值税有利于消除现行营业税存在的重复征税问题，使企业的实际税负更加公平合理，从而促进第三产业特别是现代生产性服务业的快速发展。基于此，原有的不同行业适用不同税种的税收体制逐步显示出其不合理性，营业税试行中存在着重复征税的问题，因此我国目前流转税中增值税与营业税并存的局面将结束。征收营业税的行业将逐步改为征收增值税，营业税改征增值税可以有效的减轻当下企业的实际负担，并且对产业结构的优化有很大的促进作用，促使第三产业的稳步发展，其自身有着独体的意义。营业税改征增值税的税收制度改革有利于促进税制的科学发展和建立健全，促进市场经济结构的调整，有利于企业的公平竞争，对现代服务业的发展有重要的意义。通过对国家营业税改增值税政策的分析研究，从而来解决因重复征税而影响生产效率提高的问题；解决营业税与增值税两税并行导致的不利于改善税收管理的问题；解决新型生产经营模式导致两税界限不清的问题。

通过对营业税改增值税的分析，得出其对企业会计账务处理的影响。并提出对策与建议。

关键字：计增值税营业税企业会计

ABSTRACT

ABSTRACT

Value added tax and business tax is the most important two tax turnover tax in our country, with the rapid development of market economy, the business tax levy system increasingly appear unreasonable, not conducive to the optimization of the economic structure adjustment in our country, so the business tax change VAT has become the important content of tax system reform in our country and its development trend. The current our country is in the midst of the accelerate transformation of the mode of economic development of a critical moment, the third industry, especially the rapid development of modern service industry, to promote economic restructuring and improve the comprehensive strength is of great significance. Change business tax paid VAT is beneficial to eliminate double taxation problems existing in the current business tax, make the enterprise's actual tax burden is more fair and reasonable, so as to promote the rapid development of the third industry, especially modern producer services. Based on this, the original different industries for different kind of tax system gradually shows its irrationality, the double taxation problems in the sales tax on a trial basis, therefore the turnover tax in our country at present the situation of value-added tax and business tax will be over. Impose business tax industry will gradually changed to impose value added tax, business tax paid VAT instead can effectively reduce the real burden of enterprises, and has a great role in promoting the optimization of industrial structure, makes the steady development of the tertiary industry, has a unique meaning of their own. Business tax paid VAT instead of the tax system reform is beneficial to promote the scientific development of the tax system and to establish and perfect, promote the adjustment of the structure of market economy, is conducive to the fair competition of the enterprise, has an important significance to the development of modern service industry. Through the analysis of the national tax change VAT policy research, thus to solve due to the double taxation in the improvement of production efficiency; Solve the business tax and value-added tax law caused by parallel not conducive to the improvement of the problems in the management of tax; Solve the new production management mode in which the law boundary is not clear.

Through the analysis of business tax change VAT, its effects on enterprise accounting accounting treatment. And put forward countermeasures and Suggestions. Key words: Business tax the VAT The enterprise accounting