“营改增”后餐饮业会计业务处理探讨

发布时间：2018-05-02 22:19

  本文选题：餐饮业 + 营改增　； 参考：《财会通讯》2017年16期

【摘要】：自2016年5月1日起,"营改增"试点在全国范围内全面推开,与百姓生活密切相关的餐饮业也是其中之一。由于餐饮业业态的复杂性,导致目前对餐饮财税的研究比较少,但随着税收政策的具体化,"营改增"对于餐饮行业的税负产生了巨大的影响,因此本文通过案例对"营改增"后增值税一般纳税人的会计业务处理与税负的影响进行了分析,并提出相关建议。
[Abstract]:Since May 1, 2016, the pilot project of "camp reform and increase" has been launched all over the country, and the catering industry, which is closely related to the life of the people, is also one of them. Because of the complexity of catering industry, there are few researches on catering finance and tax at present. However, with the embodiment of tax policy, the tax burden of catering industry has been greatly influenced by "business reform and increase". Therefore, this paper analyzes the impact of accounting business and tax burden on the general taxpayers of VAT after "Business Reform and increase", and puts forward some relevant suggestions.
【作者单位】： 江苏信息职业技术学院;
【基金】：江苏省哲学社会科学基金资助项目“互联网金融(ItFinance)与高职金融学科课程有效整合的实践研究”(项目编号:2014SJB350)阶段性研究成果
【分类号】：F715.5;F719.3;F812.42
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本文编号：1835721