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增值税是我国企业生产和流动环节征收的重要税收款项,增值税改革要是在我国目前发展形势下,将生产增值税转变为消费型增值税,能减轻企业的税收负担,转变企业的构成成本,对企业和国民财产有积极的推动作用。本文从增值税的意义入手,分析影响因素,探讨新的管理政策,为企业财务管理提供可行性方案。
Value-added tax (VAT) is an important tax collected in the production and circulation of enterprises in our country. If the VAT reform is to change the production value-added tax into a consumption-type VAT under the current development of our country, it can reduce the tax burden of enterprises and change the composition costs of enterprises. The enterprise and the national property has a positive role in promoting. This article starts with the meaning of value-added tax, analyzes influencing factors, discusses new management policies and provides feasible solutions for enterprise’s financial management.