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营改增是我国税制改革的重要内容,直接关系着整个税务体制改革的全局。目前营改增政策已经全面施行,并取得了良好的成绩,但是,由于各企业普遍缺乏对增值税的了解,导致实务操作存在较大的风险,一定程度上给我国企业的发展带来了隐患。因此,为了改变上述现状,笔者认为,我们应当深入了解和分析营改增所存在的财务风险,并在此基础上,采取多种办法,全面、客观地评价风险,为企业的发展保驾护航。
The reform of the camps is an important part of China’s tax reform, which has a direct bearing on the overall reform of the tax system. At present, the policy of reforming and increasing the number of battalions has been implemented in full and has achieved good results. However, due to the general lack of understanding of value-added tax by various enterprises, there are risks in substantive operations and to a certain extent, risks to the development of Chinese enterprises . Therefore, in order to change the status quo, the author believes that we should understand and analyze the financial risks existing in the reform of the camp, and on this basis, take various measures to evaluate the risks comprehensively and objectively and escort the development of the enterprises.