| 论税制改革前后的会计核算 |
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| 引用本文： | 陈炳荣.论税制改革前后的会计核算[J].江苏经贸职业技术学院学报,2012(6):17-20. |
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| 作者姓名： | 陈炳荣 |
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| 作者单位： | 中国人民解放军理工大学财务处,江苏南京,210007 |
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| 摘 要： | 这次税制改革,要求把交通运输业和部分现代服务业的营业税改征为增值税。为了保证税制改革顺利完成,有必要提高纳税人在增值税会计核算方面的技能。
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| 关 键 词： | 营业税 增值税 会计核算 |
Accounting Before and After the Reform of Tax System |
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| Authors: | CHEN Bing-rong |
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| Institution: | CHEN Bing-rong(Finance Department,PLA University of Science and Technology,Nanjing 210007,Jiangsu,China) |
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| Abstract: | The reform of tax system requires change the business tax of part of the service department and transportation department to VAT.In order to ensure the smooth completion of the reform,it is necessary to enrich the skill of VAT accounting of the tax payer. |
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| Keywords: | business tax VAT accounting |
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