CAJ | 학술논문

　　地勘单位应对营改增的实施和推进时应做到：⑴做好准备工作。密切关注动向，全面搜集资料，吃透文件精神；密切注视所在地主管税务部门的动向和安排；对单位的经营业务进行梳理分析，对号入座。⑵做好相关工作人员的培训工作，加强沟通咨询，迅速提高业务水平。⑶按照所在地主管税务部门的要求，必须重视和做好熟悉了解税务部门的全面安排部署，按照程序流程做好各阶段筹划准备，应税业务范围的梳理和确认等工作。⑷从财务管理的角度做好相关应对工作。选择可抵扣的材料供应商和分包商（服务商）；建立增值税台账和明细账；重视增值税发票的取得与管理；认真做好财务管理工作和整体的业务统筹工作。
　　지감단위응대영개증적실시화추진시응주도：⑴주호준비공작。밀절관주동향，전면수집자료，흘투문건정신；밀절주시소재지주관세무부문적동향화안배；대단위적경영업무진행소리분석，대호입좌。⑵주호상관공작인원적배훈공작，가강구통자순，신속제고업무수평。⑶안조소재지주관세무부문적요구，필수중시화주호숙실료해세무부문적전면안배부서，안조정서류정주호각계단주화준비，응세업무범위적소리화학인등공작。⑷종재무관리적각도주호상관응대공작。선택가저구적재료공응상화분포상（복무상）；건립증치세태장화명세장；중시증치세발표적취득여관리；인진주호재무관리공작화정체적업무통주공작。
This paper argues that in the implementation of changing business tax into value-added tax, geological prospecting units should make all preparations, pay close attention to the movements and arrangements of local competent tax offices, collect information comprehensively, understand a document thoroughly, and sort out and analyze the business activities accordingly. The training for appropriate staff must be done well in order to improve the professional skill quickly;as well consulting communication should be strengthened. In accordance with the requirements of the local competent tax authority, both preparation at each stage, and sorting out and confirmation of taxable business scope must be completed. The financial management corresponding work should be put emphasis on. In addition, choosing deductible material supplier and subcontractors, establishing VAT account and detailed accounts, attaching great importance to the acquisition and management of VAT invoice, all of these are good for the financial management work and the overall business plan.