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在国内的财税体制的改革中“营改增”是关键,其作为重要举措存在于我国的结构性减税中,其能够间接或直接的影响到企业财务管理的状况。随着社会的发展,铁路运输业已经成为了交通运输业的核心,其影响着整个社会经济的发展,当“营改增”的制度在其中实行,其无论是在企业的经营成本、收入、税负,还是在利润方面都有一定的影响。因此,文章将围绕在铁路运输企业中财务管理受到“营改增”影响的现状进行阐述。
In the domestic reform of the fiscal and taxation system, “reforming the battalion and increasing profits” is the key. As an important measure, it exists in the structural tax reduction in our country, which can indirectly or directly affect the status of the financial management of enterprises. With the development of society, the railway transport industry has become the core of the transportation industry, which affects the entire social and economic development. When the system of “operating, taxing, and increasing” is practiced in it, no matter whether it is the operating cost of the enterprise, Income, tax burden, or in terms of profits have a certain impact. Therefore, the article will focus on the railway transport enterprises in the financial management by “battalion change ” affect the status quo.