“营改增”对企业财务管理的影响及对策研究

Research on the Influence and Countermeasures of "Replacing Business Tax with Value Added Tax" to the Financial Management of Enterprises

作为国家税制改革的重要内容,"营改增"在全国范围内已经全面推开,实行"营改增"将会给企业的经营状况带来较大的影响。"营改增"实行的目的是为了进一步减轻企业的税负负担,转变经济发展方式,调整优化升级产业结构,实现企业更高质量的发展。"营改增"在企业中的进一步推广将会对企业的财务管理产生更为明显的影响,亟需各企业解决好财务管理中遇到的问题。在此背景下,如何加强财务管理,发挥财务在企业管理中的决策支持作用,是企业财务管理工作所面临的挑战。

＂Replacing Business Tax with Value Added Tax＂ has been widely promoted in the whole country as an important part of the national tax system reform, the implementation of ＂ Replacing Business Tax with Value Added Tax ＂ will bring a great impact on the operation of enterprises. The purpose is to further lighten the burden of tax burden, transform the way of economic development, adjust and optimize the upgrading of industrial structure, and achieve higher quality development of enterprises. The ＂replacing business tax with value-added tax（VAT）could have an effect on financial management which require the enterprise solve the problem well. In the background, enterprises should how to strengthen their financial management, giving full play to the role of finance in the decision support of enterprise management are the challenges for the enterprise financial management.