随着社会主义市场经济的快速发展,国家税收改革成为发展趋势。营业税改增值税是国家税收的重大改革对各行业都产生不小的影响,可以减轻企业税收负担,增强企业的市场竞争力,同时拉动内需对推动供给侧结构性改革也有积极作用,实施营改增也会对企业的财务管理工作造成影响。本文针对营改增对国有煤炭企业财务管理工作的影响进行分析,提出建议仅供参考。 With the rapid development of the socialist market economy, the state tax reform has become a trend of development. Business tax reform VAT is a major national tax reform has a significant impact on various industries can reduce the tax burden on enterprises and enhance their market competitiveness, while stimulating domestic demand to promote supply-side structural reforms also have a positive effect, the implementation of the camp reform Increases will also affect the financial management of the enterprise. This article analyzes the impact of the reform on the financial management of state-owned coal enterprises, and puts forward suggestions for reference only.