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随着社会经济的发展,我国的国有企业发展迅速,我国的国有企业税收体制受市场经济影响较大,为了促进国有企业的发展,需要对税收体制进行改革,以便满足在当前市场经济中的发展趋势。“营改增”作为国有企业税制改革的重要展现,直接影响着企业的财务绩效。本文主要是对“营改增”对企业财务管理影响进行分析,并提出了国有企业应对“营改增”政策的财务绩效措施。
With the development of society and economy, the state-owned enterprises in our country are developing rapidly. The tax system of state-owned enterprises in our country is greatly influenced by the market economy. In order to promote the development of state-owned enterprises, the tax system needs to be reformed in order to meet the development in the current market economy trend. As an important manifestation of the tax reform of state-owned enterprises, the reform of “increasing profits and taxes” directly affects the financial performance of enterprises. This paper mainly analyzes the influence of “Yingzengzeng” on the financial management of enterprises and puts forward the financial performance measures of the state-owned enterprises in response to the policy of “changing the battalion into the business of increasing profits”.