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本文展开关于“营改增”对铁路建设企业财务的影响与对策研究,其主要目的在于了解当前“营改增”在铁路建设企业中的发展现状,以及其对铁路建设企业财务的具体影响。自对外开放深入实施后,我国社会各行业均取得显著的发展,为了进一步促进各企业的发展,改善人们的生活水平,国家相关部门逐渐加强对税收政策的创新。在新的形势下,营业税改收增值税逐渐被推广,为了响应“营改增”政策,并促进企业的全面进步,市场经济体制下各企业均从自身发展特色角度出发,作出了适当的调整,以求促进企业的财务管理发展。本文以“营改增”政策实施为基础背景,分析“营改增”对铁路建设企业企业产生的相应影响,并着重研究铁路建设企业应对“营改增”影响的对策。
The main purpose of this paper is to understand the current status of “business tax reform” in railway construction enterprises and its impact on railway construction enterprises’ financial affairs The specific impact. Since the opening up to the outside world in depth, various social sectors in our country have made remarkable progress. In order to further promote the development of various enterprises and improve people’s living standards, the relevant state departments have gradually stepped up their innovation in tax policies. Under the new situation, the VAT on sales tax has been gradually promoted. In response to the policy of “increasing revenue and increasing tax revenue” and promoting the all-round improvement of the enterprises, all enterprises in the market economy system have made appropriate adjustments in light of their own development characteristics. The adjustment, in order to promote the enterprise’s financial management development. Based on the implementation of the policy of “increasing profits and increasing profits”, this paper analyzes the corresponding impact of “increasing profits and increasing profits” on railway construction enterprises and focuses on the countermeasures of railway construction enterprises responding to the influence of “increasing sales and increasing profits” .