论文部分内容阅读
“营改增”是国家税制进行的结构性改革,经营业税的纳税范围划拨到增值税的范畴。这一重大的税制改革的举措使企业的财务发生了重大的变化,从过去的成本不可抵扣转化为可抵扣款项,税率也从过去的5%分化成不同行业的6%,11%和17%,而小规模纳税人尽管不能抵扣款项但税率却低至3%,这与原先交通运输行业的营业税税率相等。很多公路客运企业害怕“营改增”后会对本企业的财务管理及税负产生影响。本文从“营改增”对公路客运企业财务管理的影响出发,探索公路客运企业如何利用财务管理应对其造成的影响。
“Business tax reform ” is a structural reform of the state tax system, the tax scope of business tax allocated to the scope of value-added tax. This major tax reform initiative has resulted in major changes in corporate finance that have shifted from non-deductible past costs to deductible payments. Tax rates have also diverged from 5% in the past to 6% and 11% in various industries. 17%. Small-scale taxpayers, though they can not deduct money, have a tax rate as low as 3%, which is equal to the sales tax rate of the original transport industry. Many road passenger transport companies are afraid that their business management and tax burden will be affected after they “increase their profits and increase profits.” This paper starts from the influence of “Yingzengzeng” on the financial management of highway passenger transport enterprises, and explores how the highway passenger transport enterprises should use financial management to deal with their impact.