“营改增”对成品油销售企业的影响

Impact of the change from business tax to value-added tax on oil marketing enterprises

营业税改征增值税在解决营业税重复征收、促进产业分工和结构升级等方面具有现实意义。对成品油销售企业而言,"营改增"在增值税核算、成本核算、所得税及利润、财务报表等方面有着积极影响,但是会增加企业在专用发票管理及纳税业务管理上的风险。成品油销售企业应充分利用"营改增"的利好因素,提升财务管理的精细化水平,加强税务筹划控制企业税务成本,合理降低企业税负,利用"营改增"政策夯实企业发展基础。

The change from business tax to value-added tax avoids repeated collection of business tax on the same inputs as their cost is passed downstream along the supply chain of intermediate providers down to the final consumer. It thereby promotes division of labor, industrial upgrading, and other benefits and is of great practical significance. The change has a positive impact on oil marketing companies' value-added accounting, cost accounting, income tax, profits, and financial statements. However, manag inginvoices and tax collection may increase companies' risk. To maximize the positive impact of the value-added tax(VAT), oil marketing enterprises should improve the degree of detailed financial management and their tax planning and control of their tax expense, to reasonably reduce their tax burden, thereby using the VAT policy to strengthen the foundation for the enterprise's development.