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《營(yíng)改增對(duì)企業(yè)會(huì)計(jì)影響的研究》由會(huì)員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在學(xué)術(shù)論文-天天文庫(kù)。
1、畢業(yè)論文論文題目營(yíng)改增對(duì)企業(yè)會(huì)計(jì)影響的研究專業(yè)名稱財(cái)務(wù)管理班級(jí)名稱學(xué)生姓名學(xué)生學(xué)號(hào)指導(dǎo)教師摘要我國(guó)的舊稅制規(guī)定允許政府向經(jīng)營(yíng)企業(yè)同時(shí)征收營(yíng)業(yè)稅與增值稅，導(dǎo)致兩個(gè)稅種之間出現(xiàn)互相限制的副作用，由稅制本身而引起的企業(yè)鉆法律空子脫逃稅款的問(wèn)題會(huì)越發(fā)嚴(yán)重，稅制合理性欠缺。此外，兩稅并軌制的存在，也會(huì)進(jìn)一步增加企業(yè)的稅收負(fù)擔(dān)，影響企業(yè)健康發(fā)展。營(yíng)改增從制度設(shè)計(jì)上可以完全避免重復(fù)征稅，從而減輕企業(yè)的稅收負(fù)擔(dān)。但在應(yīng)對(duì)“營(yíng)改增”過(guò)程中還存在一些問(wèn)題，本文重點(diǎn)探討了這些問(wèn)題，并提出一些相應(yīng)的解決措施，希望能對(duì)企業(yè)的健康發(fā)展有所幫助。III關(guān)
2、鍵詞：營(yíng)改增；會(huì)計(jì)核算；成本核算；納稅核算ABSTRACTProvisionsofouroldtaxsystemistoallowthegovernmenttoenterprisesattheIIIsametimethebusinesstaxandvalue-addedtax,thusleadingtothesideeffectsofmutualrestrictionbetweentwocategoriesoftaxes,thetaxsystemitselfwillcausecorporateloopholessituati
3、on,thelackofrationalityoftaxsystem;inaddition,.Thetwokindoftax,theactualintangiblewillincreasethetaxburden,whilenotconducivetothehealthydevelopmentofenterprises."Replacingbusinesstaxwithvalue-addedtax(VAT)"makestheintroductionofthedevelopmentofthenationaleconomy,ci
4、rculation,servicesandthetaxcreditchainintegrity,fromthedesignofthesystemcancompletelyeliminatedoubletaxation,thusreducingthetaxburdenonbusinesses.Buttherearestillsomeproblemsintheprocessofdealingwiththechangeofthecamp,thispaperfocusesonfindingsolutionstotheseproble
5、msandputforwardcorrespondingsolutions,hopingtohelpthehealthydevelopmentofenterprises.Keywords:Replacebusinesstaxwithvalue-addedtax；Accounting；Costaccounting；TaxaccountingIII目錄摘要………………………………………………………………………………IABSTRACT………………………………………………………………………II一、引言…………………………………………
6、…………………………………1（一）研究背景及意義………………………………………………………………11.研究背景……………………………………………………………………………12.國(guó)內(nèi)外研究現(xiàn)狀……………………………………………………………………13.研究意義……………………………………………………………………………2（二）研究?jī)?nèi)容與方法………………………………………………………………21.研究?jī)?nèi)容……………………………………………………………………………22.研究方法……………………………………………………………………………2（
7、三）本文擬解決的問(wèn)題……………………………………………………………3二、營(yíng)改增對(duì)企業(yè)會(huì)計(jì)核算的影響…………………………………………………3（一）成本核算方面的影響…………………………………………………………3（二）現(xiàn)金核算方面的影響…………………………………………………………4（三）納稅方面的影響………………………………………………………………5三、企業(yè)在應(yīng)對(duì)營(yíng)改增時(shí)存在的問(wèn)題………………………………………………5（一）財(cái)務(wù)人員對(duì)增值稅核算經(jīng)驗(yàn)不足……………………………………………5（二）進(jìn)項(xiàng)稅額抵扣少……………………………
8、…………………………………6（三）收入分項(xiàng)核算工作難度大……………………………………………………6四、企業(yè)對(duì)營(yíng)改增的應(yīng)對(duì)措施………………………………………………………7（一）提升財(cái)務(wù)人員綜合素質(zhì)………………………………………………………7（二）對(duì)固定資產(chǎn)納稅進(jìn)行籌劃………………………………
