摘要
国务院常务会议决定自2016年5月1日起全面推进营改增试点,营业税彻底退出历史舞台。值此重大税改之际,高校及其财务人员如何应对营改增成为当务之急。以云南某高校为例,对高校收入确认、税收负担、账务处理、发票开具、主管税务机关等相关事宜营改增前后的变化进行了分析,并对小规模纳税人及一般纳税人的税负差异进行了比较,最终在分析和比较的基础上就高校及其财务人员如何应对营改增提出了建议。
The executive meeting of the state council decided to comprehensively promote the replacingthe business tax with value-added tax from May 1st, 2016. Therefore, the business tax was completely withdrawn from the historical arena. For the great tax reform, it is currently urgent for financial staff to face the change. Taking a college in Yunnan as an example, this paper analyzes the college’s revenue recognition, tax burden, accounts processing, invoicing, tax authorities and other changes before and after the reform, and makes a contrast of the tax burden between small-scale taxpayers and general tax-payers. Finally, it offers some suggestions about how the college and their financial staff deal with the reform.
出处
《昆明冶金高等专科学校学报》
CAS
2016年第4期45-48,61,共5页
Journal of Kunming Metallurgy College
关键词
营改增
非税收入
应税收入
replacing the business tax with value-added tax
non-tax income
taxable income
