摘要
以避免流转税制中的重复征税、减轻纳税人税收负担为主要目标的营业税改增值税政策,从2011年开始实施,2013年在全国推广。在这一背景下,高校作为现代服务业的纳税义务人在会计核算上发生了很大变化:一方面,营业税改增值税前后高校涉税业务核算有所变化;另一方面在增值税模式下,纳税人选择一般纳税人或小规模纳税人资格下的会计核算也不相同。通过案例分析,比较了不同模式下的会计核算方法,便于广大会计工作者把握好政策,做好高校的涉税会计核算工作。
The policy of replacing the business tax with value added tax has come into effect since 2011 and has been implemented across China since 2013. It mainly aims to avoid the double taxation in turnover tax system and ease the bur-den on taxpayers. Universities,as the obligatory tax payers in modern service industry,have also undergone great changes in accouting after the policy was adopted. On the one hand,the tax business accounting in colleges has changed a lot,on the other hand,the system is somewhat different in accounting for general tax payers and small-scale taxpayers. A comparison of various accounting balance methods based on specific cases has been made in this paper. Hopefully,it will help accoutants grasp the policy and better the work of accounting of the business tax in universities.
出处
《山西高等学校社会科学学报》
2014年第10期14-17,共4页
Social Sciences Journal of Universities in Shanxi
关键词
营改增
高校
会计核算
变化
replace the business tax with VAT
universities
accounting
changes
