摘要
2016年5月1日起,我国全面实施了增值税改革,实现了真正意义上的现代消费型增值税制度。而对于一般非盈利性企事业单位而言,制度的变革必定带来惯有行为习惯的联动效应,营改增之前公派采购人员、出差人员只需记报销核算标准,营改增后需要牢记单位标准名称、纳税人识别号、开户行、账号等增值税发票信息,报销时财务部门又需要对票据的真伪进行查验,稍有不慎就会忙中出错出现错票、退票和换票等许多后续麻烦,这些变化对采办人员、出差人员及财务人员均带来了一定的困扰。围绕这些不便利的症结,通过现有OA或财务MIS系统与国家、地方税务局增值税发票查验平台的集成,将有效缓解营改增后带给采办、出差及财务人员的不便,提升发票校验效率和票据管理能力。
Since May 1, 2016, the value-added tax reform has been fully carried out in China, and the modern consumer VAT system in the real sense has been implemented. As for the general not-for-profit enterprises and institutions, institutional change will bring out the inertial linkage effects of habitual behavior. Before the replacing business tax with value-added tax（VAT）, the government procurement personnel and the business personnel only need to record the reimbursement accounting standard, and after the replacing business tax with value-added tax（VAT）, they should remember the unit standard name, taxpayer identification number, bank account number, and the VAT invoice information. At the time of reimbursement, the financial department needs to examine the authenticity of the bill, and a little carelessness can make mistakes, such as wrong tickets, refund tickets and changing tickets. These changes have brought some troubles to the acquisition personnel, the traveling personnel and the financial personnel. Around these inconvenient crux, the integration of the existing OA or MIS financial system, the national and Local Taxation Bureau of VAT invoice inspection platform will effectively ease the replacing business tax with value-added tax（VAT） for procurement, travel and financial personnel inconvenience, to improve the efficiency and management ability of bill invoice verification.
作者
何晓梅
郭以东
HE Xiao-mei;GUO Yi-dong(Research Institute of Petroleum Exploration ＆ Development-Northwest（NWGI）,PetroChina Lanzhou 730020 China)
出处
《价值工程》
2018年第19期244-246,共3页
Value Engineering
