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营改增是我国税制深化改革的重要举措,对我国经济发展发生着日益深远的影响。对于企业而言,基于增值税较营业税的复杂性,营改增无疑是对企业税务管理的重要挑战,要求企业不断加强税务内部控制体系建设,增强税务风险的控制能力与应对能力,促进税务管理价值的提升。本文在分析营改增背景下加强企业税务内部控制体系建设必要性的基础上,阐述了营改增对企业税务内部控制体系建设的影响,进而提出加强企业税务内部控制体系建设的主要措施。
The reform of the camps is an important measure for deepening the reform of our taxation system and will have an increasingly profound impact on the economic development of our country. For enterprises, based on the complexity of VAT than sales tax, the increase in sales is undoubtedly an important challenge to the tax management of enterprises. It requires enterprises to continuously strengthen the construction of taxation internal control system, enhance the control and coping ability of tax risks, and promote tax administration Value improvement. Based on the analysis of the necessity of strengthening the construction of internal tax control system under the background of the increase of battalion increase, this paper expounds the impact of the increase of battalion increase on the internal control system of taxation, and puts forward the main measures to strengthen the internal control system of taxation.