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交通运输业实施营业税改增值税对企业会计核算的影响

发表时间:2013-05-31  浏览量:2133  下载量:810
全部作者: 周欣,车培荣
作者单位: 北京邮电大学经济管理学院
摘 要: 我国在上海市对交通运输业和部分现代服务业进行营业税改征增值税(营改增)扩围试点,拟研究交通运输业实施营业税改征增值税对相关企业在会计核算和税负上的影响,主要包括对会计处理、总体税负、会计报表的影响,以及征收管理权的变化。研究结果显示,交通运输业营业税改交增值税对购货企业、销货企业和运输企业所交税额均有影响。其中,购货方增值税的可抵扣进项税额增加,销货方的销项税额降低;对于运输企业,由于不同企业的内部资产结构不同,所交增值税在改革前后的变动亦有所不同。同时,购货企业、销货企业和运输企业财务报表也有较大变化。
关 键 词: 管理理论其他学科;交通运输业;营业税;增值税
Title: Influence of the transition from business tax to value-added tax on accounting in enterprise
Author: ZHOU Xin, CHE Peirong
Organization: School of Economics and Management, Beijing University of Posts and Telecommunication
Abstract: In Shanghai, the government is ready to switch business tax to value-added tax (VAT) in the transportation industry and modern service industry. This article aimed at researching the influence of the transition from business tax to VAT in transportation industry from accounting view. It contained the influence on accounting treatment, overall tax, accounting statements. Research results showed that the policy of the transition from business tax to VAT in transportation industry affected purchase enterprises, sales enterprises and transport enterprises. The deductible VAT input tax of purchase enterprises increased and substituted money on VAT of sales enterprises decreased. Due to the different structure of internal assets, VAT changed in different enterprises before and after the reform. At the same time, financial statements of purchase enterprises, sales enterprises and transport enterprises had significant changes as well.
Key words: other subjects of management theory; transportation industry; business tax; value-added tax
发表期数: 2013年5月第10期
引用格式: 周欣,车培荣. 交通运输业实施营业税改增值税对企业会计核算的影响[J]. 中国科技论文在线精品论文,2013,6(10):903-907.
 
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