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我国“营改增”税收改革是充分体现税收公平、保证税收体制与国际接轨及深化我国经济体制改革的重大措施,其在实现企业税收减负、为企业积累扩大再生产资金及资源优化配置方面发挥着积极的作用。改革后,我国企业财务管理将在会计科目设置、税款计算、报表编制及发票管理等方面受到一定影响。本文通过对我国“营改增”给企业财务管理带来影响进行分析的基础上,提出企业应采取的若干应对、改进措施,以便我国企业更好地落实税收体制改革及享受税收优惠政策,合理减轻企业税负,提高企业竞争力。
The tax reform in our country is a major measure that fully reflects the fairness of tax revenue, ensures that the taxation system is in line with international standards and deepens the reform of our economic system. It has realized the tax relief for enterprises and the accumulation of funds for the expansion of production and the optimal allocation of resources for enterprises Play a positive role. After the reform, the financial management of enterprises in our country will be affected to a certain extent in the aspects of account setting, tax calculation, report preparation and invoice management. Based on the analysis of the impact of “business tax increase” on enterprise financial management, this paper puts forward some countermeasures and improvement measures enterprises should take so that Chinese enterprises can better implement tax system reform and enjoy preferential tax policies , Reasonably reduce the corporate tax burden and improve the competitiveness of enterprises.