论文部分内容阅读
称营改增试点改革是国家实施结构性减税的一项重大税制改革。2012年1月1日起在上海市交通运输业和部分现代服务业开展营改增试点改革,拉开营改增的改革大幕,同年8月营改增试点分批扩大至北京、天津等10个省、直辖市和计划单列市,最快有望在十二五期间完成“营改增”。本文针对营改增对企业财务管理的影响进行重点分析,并提出相应的应对策略。
Revising camps as a reform pilot is a major tax reform implemented by the state in structural tax cuts. January 1, 2012 in Shanghai’s transport sector and some modern service industries to carry out pilot projects to reform the reform, opened the camp to reform the reform curtain, the same year in August to increase the pilot reform of battalion expanded to Beijing, Tianjin, etc. 10 provinces, municipalities directly under the Central Government and cities specifically designated in the state plan will be completed as soon as possible during the 12th Five-Year Plan period. This article focuses on the impact of the VAT reform on the financial management of enterprises and puts forward the corresponding countermeasures.