关键词: 营改增, 非税收入, 应税收入

Abstract:

The executive meeting of the state council decided to comprehensively promote the replacing the business tax with value-added tax from May 1 st，2016. Therefore，the business tax was completely withdrawn from the historical arena.  For the great tax reform，it is currently urgent for financial staff to face the change.  Taking a college in Yunnan as an example，this paper analyzes the college's revenue recognition，tax burden，accounts processing，invoicing，tax authorities and other changes before and after the reform，and makes a contrast of the tax burden between small-scale taxpayers and general taxpayers.  Finally，it offers some suggestions about how the college and their financial staff deal with the reform.

Key words: replacing the business tax with value-added tax, non-tax income, taxable income