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为了进一步完善税收制度,规范和促进现代服务业的发展,上海市于2012年1月1日开始在交通运输业和部分现代服务业施行营改增工作,营改增工作正式启动,2016年5月1日,“营改增”工作在全国范围内全面推开,营改增自此已覆盖全行业。作为最早实施“营改增”的交通运输业,在实施营改增后,交通运输企业的会计核算、财务管理、经营管理和税负都发生了较大的变化,同时在实施中也出现一些问题。本文分析了“营改增”对交通运输业会计和财务管理的影响,分析了“营改增”过程中交通运输企业会计核算和财务管理存在的问题,针对存在的问题,提出几点建议,为交通运输企业在全面实施营改增后,提高会计核算和财务管理水平提供借鉴。
In order to further improve the taxation system and standardize and promote the development of modern service industry, Shanghai Municipality started to carry out the operation of increasing the number of battalions in the transportation and some modern service industries from January 1, On the 1st of January, the work of “Changing Camps and Increasing Camps” was carried out in a comprehensive manner across the country. Since then, camp reform and reform have covered the entire industry. As the earliest implementation of “transportation to increase” transport industry, after the implementation of the reform, the transport enterprises accounting, financial management, management and tax burden have undergone major changes, at the same time in the implementation of There are some problems. This paper analyzes the impact of “Ying Zeng Zeng Dai” on the accounting and financial management of the transportation industry, analyzes the problems existing in the accounting and financial management of the transportation enterprises in the process of " Some suggestions for the transport enterprises in the full implementation of the camp after the increase, to improve accounting and financial management to provide reference.