本文選題：營改增 + 會計基礎(chǔ)��； 參考：《財會月刊》2016年31期

【摘要】：通過系統(tǒng)梳理增值稅核算和征繳的會計基礎(chǔ)的特殊性、"營改增"后資產(chǎn)負(fù)債表應(yīng)交稅金會計要素歸屬的顛覆性變化后發(fā)現(xiàn):一方面,"營改增"服務(wù)業(yè)稅負(fù)下降的關(guān)鍵在于透支固定資產(chǎn)投資;另一方面,一般納稅人進項抵扣政策帶來的"美化"后的財務(wù)報表有助緩解民營企業(yè)融資困境。"營改增"為服務(wù)業(yè)創(chuàng)造了一個制造業(yè)增值稅、所得稅雙重規(guī)避動機激勵下的需求拉動增長機遇,出口退稅政策則打開了世界市場窗口,因而服務(wù)業(yè)需抓住市場機遇,以市場需求主導(dǎo)固定資產(chǎn)投資,避免掉入"抵扣陷阱"。而學(xué)界亦應(yīng)理性看待當(dāng)下行業(yè)稅率不齊事實,立足長遠,正視"營改增"進程。
[Abstract]:By systematically combing the particularity of the accounting basis of VAT accounting and collection, after the subversive changes in the attribution of the accounting elements of the balance sheet due to tax after "business reform and increase", it is found that, on the one hand, the tax burden of the service industry of "business reform and increase" has declined. The key is overdraft fixed assets investment; On the other hand, the "beautified" financial statements brought about by the average taxpayer's income credit policy will help ease the financing difficulties of private enterprises. " The business reform has created a manufacturing value added tax for the service industry, and the income tax double evading motive stimulates the demand-driven growth opportunity, while the export tax rebate policy opens the window of the world market, so the service industry needs to seize the market opportunity. Market demand dominates fixed asset investment to avoid falling into a "deduction trap". Meanwhile, the academic circles should take a rational view of the fact that the industry tax rates are not equal at present, and face up to the process of "reform and increase" in the long run.
【作者單位】： 常熟理工學(xué)院經(jīng)濟與管理學(xué)院;
【基金】：江蘇省社科基金項目“促進蘇南現(xiàn)代服務(wù)業(yè)快速發(fā)展的財稅政策研究”(項目編號:13ZHD012)
【分類號】：D922.22

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