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增值税作为我国第一大税种,对经济的发展有着十分重要的意义。2008年我国通过了新的《增值税暂行条例》,并于2009年开始正式施行。新增值税暂行条例相比于旧增值税暂行条例对企业产生了较大的影响,主要表现在对企业的财务和投资筹资等方面。面对这些影响,企业必须积极应对,从经营管理策略上进行调整,抓住这一良好机遇,推动企业的快速发展。
As the largest tax in our country, value added tax is of great significance to economic development. In 2008, China passed the new “Provisional Regulations on Value-Added Tax” and started its implementation in 2009. Compared with the Provisional Regulations on Old Value-Added Tax, the Provisional Regulations on New Value Added Tax have a greater impact on the enterprises, mainly in terms of financing of the enterprises and investment. Faced with these effects, enterprises must actively respond to the business management strategy to adjust to seize this good opportunity to promote the rapid development of enterprises.