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我国自从2012年把上海作为试点进行营业税改征增值税开始,在营业税改征增值税方面取得了相当好的成效,但是,我国大多数的试点企业都从未接触过或是很少接触到增值税,对增值税的理论知识、实际操作流程和增值税的税收风险等都不是很了解。然而,税务风险的控制又是企业财务管理的一个重要的组成部分,所以,在国家大力推行营业税改征增值税的经济形势下,企业必须注意可能出现的税务风险,以提升企业自身的管理水平和经济效益。
Since 2012, China began to reform its business tax by introducing Shanghai as a pilot project, and has achieved very good results in converting business tax into value-added tax. However, most of the pilot enterprises in our country have never been exposed or have little added value Taxes, theoretical knowledge of VAT, actual operational procedures and tax risks of VAT are not well understood. However, the control of tax risk is an important part of the enterprise’s financial management. Therefore, under the economic situation that the state vigorously promotes the transformation of business tax into value-added tax, the enterprise must pay attention to possible tax risks so as to enhance the management level of the enterprise itself And economic benefits.