“营改增”对企业财务管理的影响分析及应对方法

The influence of the "replace the business tax with a value-added tax" on the Enterprise Financial Management and coping ways

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 promotion of the national economy accelerated the reform of tax system in our country, in order to meet the requirement of economic development of our country perfectly, the government implemented a policy named ＂replace the business tax with a value-added tax＂. The implementation of the policy has brought new opportunities and challenges to the enterprise development, it requires enterprises to take effective measures to strengthen the reform and push the enterprise to obtain long-term development. At first, this paper simply introduced the basic concept of ＂replace the business tax with a value-added tax＂, and then analyzes the policy implementation of its influence on the development of the enterprise. Finally, explained the method to deal with of the enterprise.