中国药事
中國藥事
중국약사
CHINESE PHARMACEUTICAL AFFAIRS
2015年
6期
605-607
,共3页
税制改革%药品检验%财务管理%营改增%营业税%增值税
稅製改革%藥品檢驗%財務管理%營改增%營業稅%增值稅
세제개혁%약품검험%재무관리%영개증%영업세%증치세
tax reform%drug inspection%ifnancial management%Business tax to VAT%sales tax%Value Added Tax (VAT)
目的：分析国家营业税改征增值税（以下简称“营改增”）税制改革对药品检验机构的影响，从会计核算和纳税管理两个方面探讨改进策略，以规范财务管理。方法：研究“营改增”相关政策，结合药检机构实际，总结“营改增”后会计核算的变化，找出“营改增”后会计核算和纳税管理中的难点和改进措施。结果：“营改增”后，增值税设定税率种类增多，进项税额抵扣政策具体化，要求会计科目设置级次多，核算细化。结论：药品检验机构的财务管理必须充分考虑“营改增”的影响，做好纳税筹划，有效合理地降低税负，从而提高药检机构的竞争力。
目的：分析國傢營業稅改徵增值稅（以下簡稱“營改增”）稅製改革對藥品檢驗機構的影響，從會計覈算和納稅管理兩箇方麵探討改進策略，以規範財務管理。方法：研究“營改增”相關政策，結閤藥檢機構實際，總結“營改增”後會計覈算的變化，找齣“營改增”後會計覈算和納稅管理中的難點和改進措施。結果：“營改增”後，增值稅設定稅率種類增多，進項稅額牴釦政策具體化，要求會計科目設置級次多，覈算細化。結論：藥品檢驗機構的財務管理必鬚充分攷慮“營改增”的影響，做好納稅籌劃，有效閤理地降低稅負，從而提高藥檢機構的競爭力。
목적：분석국가영업세개정증치세（이하간칭“영개증”）세제개혁대약품검험궤구적영향，종회계핵산화납세관리량개방면탐토개진책략，이규범재무관리。방법：연구“영개증”상관정책，결합약검궤구실제，총결“영개증”후회계핵산적변화，조출“영개증”후회계핵산화납세관리중적난점화개진조시。결과：“영개증”후，증치세설정세솔충류증다，진항세액저구정책구체화，요구회계과목설치급차다，핵산세화。결론：약품검험궤구적재무관리필수충분고필“영개증”적영향，주호납세주화，유효합리지강저세부，종이제고약검궤구적경쟁력。
Objective:The impact of tax system reform (Business Tax to VAT) on institutions for food and drug control is analyzed first. And the countermeasure is probed in two aspects of accounting and tax management in order to regulate the ifnancial management.Methods:The polices about tax system reform were studied, the circumstances of institutions for food and drug control were considered, the change of accounting after the reform was summarized, the difficulty of accounting and tax management were figured out, and the countermeasure was established. Results:After "Business Tax to VAT", the types of tax rate in VAT increases and the policy of income tax deduction is more complex, which requires more levels of accounting classes to be set and the accounting to be reifned.Conclusion:The ifnancial management of institutions for food and drug control must fully consider the impact of “Business Tax to VAT”, make tax planning well and decrease the tax effectively in order to increase competitiveness.
