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        会计核算学士学位论文 营改增对会计核算会计管理的推动意义

        版权:原创标记本站原创 星级:★★★★★5.0主题:关于会计核算的范文 级别:精品论文范例 范畴:本科学年论文 论文范文编号:biyelunwendq0314769 期刊发表:职称评初级 全文字数:3000字 投稿作者:jljhsq 审稿编辑:知名学者 阅读次数:9034

        关于免费会计核算论文范文在这里免费下载与阅读,为您的会计核算相关论文写作提供资料。

        浅议营改增对会计核算及会计管理的促进作用摘要:作为一项利国惠民的重大改革——营业税改征增值税,对深化财税体制改革乃至整个经济体制改革起着重要的牵引作用。由于营业税改征增值税打通了增值税抵扣链条,消除了重复征税,优化了税制结构,直接减轻了纳税人的负担,从而为经济发展创造了更好的税制环境,对产业转型、结构调整、经济增长、企业发展等具有深层次影响。本文拟从会计行业的发展角度,剖析营改增对会计行业推动作用。

        关于会计核算的论文 关于会计核算的

        营改增对会计核算的影响

        企业会计核算受“营改增”的影响

        “营改增”对会计核算带来的影响

        “营改增”对会计核算的影响应略探究——××上市公司为例

        关键词:营改增 财税体制改革 会计核算 会计管理

        为推进财税体制改革, 政治局今年6月审议通过了《深化财税体制改革总体方案》。新一轮财税体制改革方案,突出了税收在国家治理体系中的重要地位。作为一项利国惠民的重大改革——营业税改征增值税,对深化财税体制改革乃至整个经济体制改革起着重要的牵引作用。自2012年起至今实行的营改增试点政策实施以来,各项改革措施有机衔接,试点范围不断扩大,已经显现成效。作为一名会计人员笔者深刻体会到营改增对会计核算及会计管理也起着重大的推动作用。

        一 营改增增强了会计管理主体责任意识

        除了各类经营主体和会计核算单位外,《会计法》规定“各级财政部门管理本行政区域内的会计工作,财政、审计、税务、人民银行、证券监管、保险监管等部门应当依照有关法律、行政法规规定的职责,对有关单位的会计资料实施监督检查”。但现实经济工作中,由于对会计资料的依存度不同,各部门对会计资料的监督检查等会计管理工作有如九龙治水而弱化。 作出的营改增部署将会彻底转变这种目前状况。一是营改增试点的实施,无论是地方主体税种还是地方财政收支都将发生重大转变。这种变化将会增强各试点地区和部门对会计资料和会计管理工作重要性认识。二是营改增试点单位的计税方式、计税依据以及抵扣政策的衔接,税收优惠政策的过渡等等,与国家税收及税务部门管理利害攸关。税务部门由此大大地增强了法定的会计管理工作。三是营改增下一步将扩大至建筑施工房地产、金融保险行业,其纳税人之广,其会计核算层次和程度之深,其税收涉及利益之多,也必定会引起其行业主管部门重视会计工作。

        会计核算问题案例

        企业经营统计学论文增值税改革论文关于会计核算的论文统计学本科论文统计学年论文统计学学年论文

        二、营改增强化了经营主体的会计核算,对原营业税纳税人是一场会计革命

        过去,我国实行经济核算制,企业实行会计核算带有强制性。改革开放后,企业单位独立核算,自主经营,依法纳税、自负盈亏?;峒坪怂闼淙皇欠ǘǖ囊?,但也是单位的自主意志。实行营改增,试点单位的会计核算不仅与国家税收利害攸关

        2 3

        营改增对会计核算会计管理的推动意义大学毕业论文相关参考属性
        有关论文范文主题研究: 关于会计核算论文例文 大学生适用: 2500字本科论文
        相关参考文献下载数量: 11 写作解决问题: 如何写
        毕业论文开题报告: 标准论文格式、论文目录 职称论文适用: 核心期刊、初级职称
        所属大学生专业类别: 关于会计核算的课题 论文题目推荐度: 最新会计核算题目

        参考资料:

        [1]“营改增”对会计核算带来的影响

        [2]公路客运企业“营改增”的会计核算和税负比较

        [3]“营改增”对会计核算带来的影响

        学术点评

        怎么写会计核算毕业论文?这篇会计核算问题案例论文范文为免费优秀学术论文范文,可用于相关写作参考,会计和会计核算和财税方面的的大学硕士和本科毕业论文以及相关论文开题报告范文和职称论文写作参考文献资料下载.

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