本文選題：營業(yè)稅 + 改征��； 參考：《價值工程》2017年10期

【摘要】：隨著我國經(jīng)濟體制的改革,營業(yè)稅改征增值稅成為每一個企業(yè)面臨的首要問題,營業(yè)稅改征增值稅不僅能夠體現(xiàn)出我國經(jīng)濟體制穩(wěn)步發(fā)展的狀況,還能夠體現(xiàn)出企業(yè)經(jīng)營的現(xiàn)狀。為此,本文將在簡要了解營業(yè)稅改征增值稅后建筑設計公司財務會計工作現(xiàn)狀的基礎(chǔ)上,對營業(yè)稅改增值稅之于建筑設計公司財務會計的好處或作用進行分析與證明,以實現(xiàn)營業(yè)稅改征增值稅對建筑設計公司財務會計的影響分析。
[Abstract]:With the reform of our country's economic system, it becomes the most important problem for every enterprise to change the business tax into the value-added tax, which not only reflects the steady development of our country's economic system, but also reflects the steady development of our country's economic system. Still can reflect the current situation of enterprise management. Therefore, on the basis of a brief understanding of the present situation of the financial accounting work of the architectural design company after the business tax is converted to VAT, this paper analyzes and proves the advantages or functions of the VAT reform in the financial accounting of the architectural design company. In order to achieve business tax reform, the impact of value-added tax on the financial accounting of architectural design company is analyzed.
【作者單位】： 中南建筑設計院股份有限公司;
【分類號】：F812.42;F426.92;F406.7

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本文編號：2007396