摘要
根据当前"营改增"工作实际,就"营改增"对小企业会计核算的影响进行了分析,提出有效应对策略,旨在为强化小企业会计核算和财务管理、提高小企业经营水平和经济效益提供有益参考。
Based on the current working reality of ＂business tax replaced with VAT＂, and the influence of ＂business tax replaced with VAT＂ on accounting of small business is studied and effective countermeasures are put forward to provide the beneficial reference for strengthening the small business accounting and financial management, and improving the management level and economic benefit of small businesses.
作者
张敏
Zhang Min(Hunan College of Foreign Studies, Changsha Hunan 410116)
出处
《现代工业经济和信息化》
2017年第11期16-17,共2页
Modern Industrial Economy and Informationization
关键词
“营改增”小企业
财务管理
会计核算
影响
应对策略
small business of ＂business tax replaced with VAT＂
financial management
accounting
influence
coping strategies
