世界已经进入经济全球化时代,许多中国企业都迎来了更大的市场及发展空间,为了从根本上解决货物与劳务税制种不断重复征税的现象,我国推出了“营改增”的税制改革,既对以前进行征收营业税的企业进行改征增值税。这一改革对企业会计可算产生了很大的影响,而会计理论和政策的变动与更新,对实时性较强的会计教学也有这一定的影响,本文将就“营改增”对目前部分会计教学的影响进行探讨。 The world has entered the era of economic globalization, and many Chinese enterprises have usher in greater market and development space. In order to fundamentally solve the phenomenon of double taxation of goods and services taxation, our country has launched the " Tax reform, both on the business tax levied before the business levy VAT. This reform can have a very big impact on the accounting of enterprises, while the accounting theory and policy changes and updates on the real-time accounting teaching also have this certain effect, this article will be Part of the impact of accounting teaching to explore.