CAJ | 학술논문

根据财务部和国家税务总局的相关政策，全国范围逐渐实行“营改增”的制度，制度的改革必然会给企业造成一定的影响。原来的营业税计算只需要很少的部分和人员即可。营改增后，随着出现的计算复杂、取得增值税专用票据压力大以及识别困难等问题，会计人员更要积极熟悉营改增的相关知识。此外，为了加大营改增为地堪企业带来的有利影响且尽量减少和消除不利影响，应当加大对企业员工增值税知识的普及力度。
근거재무부화국가세무총국적상관정책，전국범위축점실행“영개증”적제도，제도적개혁필연회급기업조성일정적영향。원래적영업세계산지수요흔소적부분화인원즉가。영개증후，수착출현적계산복잡、취득증치세전용표거압력대이급식별곤난등문제，회계인원경요적겁숙실영개증적상관지식。차외，위료가대영개증위지감기업대래적유리영향차진량감소화소제불리영향，응당가대대기업원공증치세지식적보급력도。
According to the related policy of Department of Finance and the State Administration of Taxation, the country has a"Business Tax to VAT" system, and the reform of the system will cause a certain impact to the enterprise. The original business tax calculation requires very little part and staff. After the change, with the advent of the problems, such as, complex computation, difficult to get the VAT dedicated notes, difficult to recognition, and so on, so the accounting staff should actively understand the relevant knowledge to Business Tax to VAT. In addition, in order to add the beneficial effects and reduce and eliminate the adverse effects, the units should increase the popularization of Business Tax to VAT to the employees.