【摘要】 随着我国在税收领域改革的不断深入开展,关于结构性减税内容的重要举措之一就是"营改增"试点工作的展开。"营改增"不仅在完善我国税收制度、消除重复性征税方面有着重要作用,同时也有利于我国产业结构的调整与社会主义市场经济的健康发展。以"营改增"对企业会计核算的影响为研究对象,从企业增值税、企业所得税,以及企业财务指标三个方面进行分析,实现企业利润的增加。更多还原

【Abstract】 Along with the constantly indepth development of reform in the field of tax in our country, one important measure for structural tax reduction is the launch of the pilot project of"replacing sales tax with value-added tax". This move plays an important role in perfecting the tax system and eliminating repetitive taxation, at the same time it is conductive to readjustment of industrial structure and the healthy development of socialist market economy. This paper explores the influences of "replacing sales tax with value-added tax" on business accounting, analyzes ways of increasing the profit of enterprise in terms of value-added tax, income tax and financial indexes.更多还原