论文部分内容阅读
随着2016年5月份“营改增”实现了对主要行业的全覆盖,金融行业也正式纳入到增值税体系范畴内。就金融行业而言,营改增的到来对金融企业管理的诸多方面都提出了更高的要求。同时,对税收筹划、财务管理、业务核算等方面所带来的影响也是深远的。在营改增初期如果操作不当,就会给企业带来不必要的涉税及管理风险。本文将对金融企业在营改增中所面临的风险及对策进行分析。
With the “coverage change” implemented in May 2016, the financial sector has been fully integrated into the VAT system. In terms of the financial industry, the advent of increased battalion reform put forward higher requirements on many aspects of the management of financial enterprises. At the same time, the tax planning, financial management, business accounting and other aspects of the impact is far-reaching. If the improper operation in the initial stage of business reform, it will bring unnecessary tax and management risks to the enterprise. This article will analyze the risks and countermeasures faced by financial enterprises in the reform of battalion.