新会计准则对企业增值税的影响 税务管理专业

目 录摘要1关键词1引言21 新会计准则的概述21.1 新会计准则的内容21.2 新会计准则的变化31.3 新会计准则的作用32 新会计准则下企业缴纳增值税时存在的问题42.1 增值税计税依据的不同42.2 增值税税率的调整42.3 会计政策的调整62.4 增值税政策的调整63 新会计准则下企业缴纳增值税存在的问题的原因分析63.1 税负问题63.2 财务问题73.3 管理和筹划问题84 新会计准则下企业增值税筹划建议84.1 增值税纳税人身份的筹划84.2 利用不同销售方式进行筹划94.3 提高财务人员工作水平105 结论11参考文献111新会计准则对企业增值税的影响摘 要：近些年来，我国的经济和发展都取得了很好的成绩，随着时代的发展，财政部门制定出了最新的会计准则，得到了社会的广泛推广、学习与运用，而新会计准则的颁布对企业增值税来说是一种机遇的同时也是一种挑战。而企业怎样才能降低税收成本，提升与其他企业之间的竞争力，让企业做到持续发展。本文首先对新会计准则进行分析，然后分析新会计准则下企业缴纳增值税时存在的问题，及新会计准则下企业应该怎么合理的进行增值税税务筹划，使企业获利的同时达到税负最优。关键词：新会计准则 企业增值税 影响Impact of new accounting standards on corporate value-added taxAbstract: In recent years, China's economy and development have achieved very good results. With the development of the times, the financial department has formulated the latest accounting standards, which have been widely promoted, learned and used by the society. The new accounting standards have been promulgated. It is both an opportunity and a challenge for corporate VAT. And how can enterprises reduce tax costs, improve competitiveness with other enterprises, and allow enterprises to achieve sustainable development. This article first analyzes the new accounting standards, and then analyzes the problems existing in the new accounting standards when companies pay VAT, and how the enterprises should reasonably conduct VAT tax planning under the new accounting standards, so that enterprises can achieve profits whil...