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随着营改增工作的开展和我国的税制改革,物流企业作为营改增试点之一也受到了重大影响,在营改增最初的两年里出现实际税负增加的情况,造成企业效益的下降。目前虽然这种情况得到了一定的改善,但是仍然存在一些问题,因此在营改增中如何提高企业的经营管理水平成为物流企业面临的重要问题。本文在此背景下,从内控视角出发,详细阐述了营改增下加强内控工作的意义,并且提出了在内控视角下提高营改增工作水平的具体措施。
With the reform of the VAT reform and the tax reform in our country, the logistics enterprises have also been greatly affected as one of the pilots for the reform of the VAT reform. In the first two years of the VAT reform, the actual tax burden has increased, decline. Although this situation has been improved to some extent, there are still some problems. Therefore, how to improve the management level of enterprises in the reform of the battalion has become an important issue facing the logistics enterprises. Based on this background, from the perspective of internal control, this paper elaborates on the significance of camp reform in strengthening and strengthening internal control work, and puts forward concrete measures to improve the level of camp reform from the perspective of internal control.