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所谓营改增政策改革是指对以前适用营业税的交通运输、金融服务等纳税行为缴纳增值税,它是我国经济体制转型的重大举措。营改增政策经历了在上海等地试行到目前已经在全国范围内适用全部服务业的过程,它不但对增加政府税收及理顺纳税环节起到一定作用,而且对企业发展也同样发挥着积极的作用。本文对营改增政策改革对企业财务管理、产业结构及整体运行所产生的影响进行阐述,旨在为企业应对营改增政策影响提出建议。
The so-called reform of the reform of the camp by means of VAT refers to the previous application of business tax traffic, financial services and other taxpayers to pay VAT, it is China’s economic system, a major move in transition. The policy of reforming the camps has gone through the process of piloting in Shanghai and other places so far that the whole service industry has been applied across the country. It not only plays a certain role in increasing government revenue and rationalizing the tax payment links, but also plays a positive role in the development of enterprises Role. This paper expounds the impact of reforming the policy by the camp on the financial management, industrial structure and the overall operation of the enterprise, aiming to provide suggestions for the enterprises to deal with the policy impact of the reform.