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随着我国逐步深化财政税务管理体制,目前全国范围内都已经开展了增值税改革,即将原来实行了24年的生产型增值税改为消费型增值税。增值税改革具有短期减税效应,能够明显减轻企业税负,促进企业发展,提升企业的整体实力,同时,从长期来看,增值税改革可以提振内需、刺激投资,有利于国民经济的结构改革,也对企业的会计核算、财务管理都产生了较大的影响。本文首先分析了增值税改革的特点,进而分析了营改增对企业财务会计工作的影响。
With the gradual deepening of the fiscal and taxation management system in our country, at present, the value-added tax reform has been carried out across the country, converting the 24-year production value-added tax into a consumer-oriented value-added tax. In the long run, the VAT reform can boost domestic demand, stimulate investment, and be conducive to the structure of the national economy. In the long run, the reform of value-added tax has the effect of short-term tax reduction, which can obviously reduce the tax burden of enterprises, promote the development of enterprises and enhance the overall strength of enterprises. Reform, but also on the business accounting, financial management have had a greater impact. This paper first analyzes the characteristics of VAT reform, and then analyzes the impact of VAT reform on the financial and accounting work of enterprises.