论文部分内容阅读
国民经济的快速发展加快了我国税收制度的改革,为了更好的适应我国经济发展的要求,政府实施了“营增改”政策,逐步用增值税取代了营业税。政策实施给企业的发展带来了新的机遇和挑战,企业只有采取有效措施,加强改革才能推动企业取得长远发展。本文首先对“营改增”的基本概念进行了简单的介绍,然后分析了“营改增”政策的实施对企业财务管理的影响,最后对企业的应对措施进行了讲解。
The rapid development of the national economy has accelerated the reform of our taxation system. In order to better meet the requirements of our country’s economic development, the government has implemented the policy of “increasing revenue and increasing revenue” and gradually replaced the sales tax with value added tax. The implementation of policies has brought new opportunities and challenges to the development of enterprises. Only when effective measures are taken by enterprises can we enhance the long-term development of enterprises. This paper first introduces the basic concepts of “business reform” and then analyzes the impact of “business tax reform” policy on the enterprise financial management, and finally explains the business response measures.