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营业税改增值税对地勘单位的影响
引用本文:梁新慧. 营业税改增值税对地勘单位的影响[J]. 价值工程, 2014, 0(14): 132-133
作者姓名:梁新慧
作者单位:河北省地矿局第五地质大队,唐山063000
摘    要:根据财务部和国家税务总局的相关政策,全国范围逐渐实行"营改增"的制度,制度的改革必然会给企业造成一定的影响。原来的营业税计算只需要很少的部分和人员即可。营改增后,随着出现的计算复杂、取得增值税专用票据压力大以及识别困难等问题,会计人员更要积极熟悉营改增的相关知识。此外,为了加大营改增为地堪企业带来的有利影响且尽量减少和消除不利影响,应当加大对企业员工增值税知识的普及力度。

关 键 词:营改增  地勘单位  税率

The Impact of Business Tax to VAT on Geological Prospecting Units
LIANG Xin-hui. The Impact of Business Tax to VAT on Geological Prospecting Units[J]. Value Engineering, 2014, 0(14): 132-133
Authors:LIANG Xin-hui
Affiliation:LIANG Xin-hui ( The Fifth Geological Brigade, Hebei Bureau of Geology and Mineral Resources ,Tangshan 063000, China )
Abstract:According to the related policy of Department of Finance and the State Administration of Taxation, the country has a "Business Tax to VAT" system, and the reform of the system will cause a certain impact to the enterprise. The original business tax calculation requires very little part and staff. After the change, with the advent of the problems, such as, complex computation, difficult to get the VAT dedicated notes, difficult to recognition, and so on, so the accounting staff should actively understand the relevant knowledge to Business Tax to VAT. In addition, in order to add the beneficial effects and reduce and eliminate the adverse effects, the units should increase the popularization of Business Tax to VAT to the employees.
Keywords:Business Tax to VAT  geological prospecting units  tax rate
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