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2016年3月,财政部、国家税务总局颁布了《关于全面推开营业税改征增值税试点的通知》(财税[2016]36号),标志着营改增全面实施,营改增是我国经济体制深化改革的重要体现,也是我国财税体制改革与完善的必然趋势,其实施可促进产业机构的升级,降低企业的税负。电力设备制造企业的业务具有很强的综合性,营改增对其的会计核算和财务管理产生了重大影响,本文就其影响和对策进行分析探讨。
In March 2016, the Ministry of Finance and the State Administration of Taxation promulgated the “Notice on Pilot Opening of Business Taxes for Value Added Tax Reform” (Cai Shui [2016] No. 36), marking the full implementation of the reform of business camps. The important embodiment of deepening the system reform is also an inevitable trend of the reform and perfection of the fiscal and taxation system in our country. Its implementation can promote the upgrading of industrial institutions and reduce the tax burden on enterprises. The business of power equipment manufacturing enterprises has strong comprehensiveness. The increase of business reform has had a significant impact on its accounting and financial management. This article analyzes its impact and countermeasures.