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随着并行营业税与增值税的方法的弊端的突出,给通信行业的发展带来越来越多的阻碍,因此“营改增”正在得到全面实施。“营改增”的实施有利于我国结构性减税的实现,但同时也在一定程度上给通信行业带来收入和利润减少、税负增加等不利影响。面对如此问题,通信行业要做好提前的准备以应对此项税制改革,加强企业的财务管理,采取妥善的财务管理措施等。本文主要探讨了营改增对通信行业财务管理的影响。
With the prominence of the drawbacks of the method of parallel sales tax and VAT, more and more obstacles have been brought to the development of the communications industry. Therefore, the “operation and tax reform” is being fully implemented. The implementation of the “VAT reform” is conducive to the realization of structural tax cuts in our country. However, to a certain extent, it has also brought unfavorable effects such as the reduction of revenue and profits and the increase of tax burden to the telecommunications industry. In the face of such problems, the communications industry should make preparations in advance to cope with this reform of the tax system, strengthen the financial management of enterprises and adopt proper financial management measures. This article mainly discusses the impact of the VAT reform on the financial management of the communications industry.