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如今,我国逐渐“营改增”作为我国经济转型的一个切入口,从第一个企业进行“营改增”试点开始,各个企业当中逐渐都开始进行“营改增”的企业财务管理,“营改增”也是我国进行税制改革的首要步骤,它的完成标志着我国的税制改革进入了关键的步骤。“营改增”的与企业财务的影响主要体现在企业的经营管理过程当中。正是因为“营改增”是我国经济转型的一个重要的切入点,所以引起了社会和国家的高度重视,分析“营改增”对企业财务管理的影响成为了必然的趋势。本文将主要从营改增的主要内容与意义、对财务管理的积极意义和提高营改增质量的建议这三个方面来对营改增对企业财务管理的影响进行了具体的分析。希望本文提出的观点对于提高我国企业财务管理的水平、发挥营改增的积极作用以及促进我国经济转型有所贡献。
Nowadays, as the entrance to China’s economic restructuring, our country has gradually started to carry out “pilot battalion reform” and the “pilot battalion reform” has been piloted. As a result, all enterprises gradually began to carry out “battalion reform and increase” The reform of tax reform in our country is also the first step in China’s tax reform. Its completion indicates that the tax reform in our country has entered a crucial step. “Business tax increase ” and the impact of corporate finance is mainly reflected in the process of business management. It is precisely because “the reform of the camp” is an important entry point for China’s economic restructuring, it has aroused great attention from the society and the country, and it is an inevitable trend to analyze the influence of “camp-change” on the enterprise’s financial management . This article mainly analyzes the main content and significance of the increase of the VAT reform, the positive significance of the financial management and the suggestion of improving the quality of the VAT reform. I hope this article puts forward the views for improving the level of China’s financial management companies to play a positive role in the camp to change and contribute to promoting China’s economic restructuring.