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2016年5月1日,我国全面实施营改增税收制度,李克强总理宣布要确保所有行业税负只减不增。营改增对企业来说,是一个利好。本文以卷烟商业企业为例,从与烟草商业企业有关的营改增内容和意义入手。针对我国当前营改增实施的现状进行概述,和营改增对企业的意义,分析烟草行业通过做好政策学习、会计核算、票据管理、采购流程、内部控制五个方面的工作来达到促进企业降本增效,在烟草行业经济下行的压力下,提升企业发展能力。
On May 1, 2016, China implemented the system of increasing revenue and taxation by battalion reform. Premier Li Keqiang announced that it will ensure that the tax burden on all industries will only be reduced. The increase of battalion increases is good for the enterprises. This article takes the cigarette commercial enterprise as an example, starting with the contents and significance of the VAT reform related to the tobacco commercial enterprise. In view of the current status of the implementation of the current tax reform in our country is summarized, and the significance of the reform of the camp to the enterprise, analysis of the tobacco industry by doing a good job in policy learning, accounting, bill management, procurement process, internal control to achieve five aspects of business promotion Lower costs and increase efficiency, under the pressure of the tobacco industry economic downturn, enhance enterprise development capability.