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我国企业在新时期面临着重大的机遇和挑战,随着全球化的竞争愈演愈烈,政府也提出了消除垄断和提高企业竞争力的经济体制的改革目标。为了促进企业的进一步发展,也为了更进一步的完善与健全我国的税收制度,我国政府出台了营改增制度,即将以前应纳的营业税的纳税项目改成缴纳增值税,这是实行结构性锐减的重大举措。本文首先阐述了营改增制度的作用,然后分析了营改增对企业财务管理的影响,最后就结合营增改加强对企业的财务管理提出了相应的对策。
Chinese enterprises are facing major opportunities and challenges in the new era. As the competition for globalization intensifies, the government has also put forward the reform goal of an economic system that eliminates monopoly and enhances the competitiveness of enterprises. In order to further promote the development of the enterprise and to further improve and perfect the tax system in our country, the government of our country has introduced a system of increasing the number of battalions and increasing the number of taxpayers. That is, Less significant move. This article first elaborates the role of the system of VAT reform, and then analyzes the impact of VAT reform on the financial management of enterprises. At last, it puts forward the corresponding countermeasures to strengthen the financial management of the enterprises in combination with the VAT reform.