论文部分内容阅读
营业税改征增值税政策的实施对纺织企业有着很大的影响。在分析营改增政策沿革的基础上,剖析了纺织行业的发展现状,进而从营改增对纺织业费用、会计核算、发票管理和科技创新的四个方面的影响出发,进行了较为深入的分析。最后,从加强纺织企业的内部控制、加强纺织企业人员对增值税票的培训与管理、合理利用税收优惠的政策和加强纺织企业的税务筹划、加大纺织企业的研发投入和科技创新四个方面提出相应的对策及建议。
Business tax reform levy value-added tax implementation of the textile enterprises have a great impact. On the basis of analyzing the policy reform of reforming the battalion, this paper analyzes the current situation of the development of the textile industry, and proceeds from the influence of the battalion reform on the four aspects of the textile industry cost, accounting, invoice management and technological innovation analysis. Finally, from the aspects of strengthening the internal control of textile enterprises, strengthening the training and management of VAT invoices for textile enterprises, making rational use of the preferential tax policies and strengthening the tax planning of textile enterprises, and increasing the R & D investment and technological innovation of textile enterprises Put forward corresponding countermeasure and suggestion.