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我国正处在经济体制改革的重要阶段,长期以来实行的是增值税与营业税并行,为了有效的避免重复征税的问题出现,在2011年11月16日国家税务总局和国家财政部于正式发布《营业税改增值税试点方案》,将上海确定为试点城市,将在2012年1月1日正式在上海实施。本文从营改增税务改革的主要内容出发,分析了营改增税务改革对企业财务管理的影响,并提出了几点营改增税务改革下完善企业财务管理的对策,目的在于在营改增税务改革的背景下提高企业的财务管理水平,提高企业的经营效益。
Our country is in an important stage of economic system reform. For a long time, VAT and business tax have been implemented in parallel. In order to effectively avoid the problem of double taxation, on November 16, 2011, the State Administration of Taxation and the Ministry of Finance officially released “Business tax reform VAT pilot program,” Shanghai will be identified as a pilot city, will be January 1, 2012 formally implemented in Shanghai. Based on the main contents of the tax reform, the author analyzes the impact of tax reform on the financial management of enterprises and proposes some measures to improve the financial management of the enterprises under the tax reform. Under the background of tax reform, improve the financial management level of enterprises and improve the operating efficiency of enterprises.