“营改增”下增值税会计处理存在的问题及对策分析  

Analysis on Problems and Strategies of VAT Accounting Treatment under the VAT Reform

作　　者：潘纯[1] 

机构地区：[1]长江工程职业技术学院,武汉430212

出　　处：《长江工程职业技术学院学报》2014年第1期57-59,共3页Journal of Changjiang Institute of Technology

摘　　要：增值税和和营业税是我国现行两大流转税,适用范围完全互斥,政策法规和会计核算大相径庭。"营改增"以前会计人员对营业税和增值税区分很严明,对原有增值税核算已根深蒂固,而"营改增"试点方案突破原有营、增范围,实务上的处理会遇到不少难题,给会计工作带来很大挑战。VAT （value-added tax） and BT（business tax） are two of overturn taxes in China, whose scopes of application are entirely mutually exclusive with totally different policies, regulations and accounting sys- tems. Before the reform of replacing BT with VAT, accountants would distinguish BT and VAt strictly and the VAT accounting was ingrained. The pilot program of such reform break the original scope of both VAT and BT, causing practical affairs a lot of trouble and bringing big challenge to the accounting system.

关 键 词：“营改增” 增值税会计 出口退税 

分 类 号：F235[经济管理—会计学]