“营改增”对企业财务管理的影响与策略探析

Analysis of the Influence and Strategy of "Replacing Business Tax with Value-added Tax" on Enterprise Financial Management

中国税务体系的基础是以票控税!增值税采用税款抵扣制度,最重要的抵扣依据是增值税专用发票,通过发票验证和发票比对以及税务稽查等方式,基本上杜绝了增值税发票方面的漏洞。说到营业税,采用的是营业税普通发票,由于不能抵扣,其最大的问题是发票开具后,无法进行跟踪管理和控制。造成不良企业采用大头小尾开盘甚至卖发票的事件。造成国家税收损失严重,营改增逐步推行后,抵扣环节更严谨,发票事前事中事后管理更规范,国家税收体系更健全。

The basis of China＇s taxation system is to control the tax by invoice. The value-added tax uses a tax credit system, and the most important deduction is based on VAT invoices. Basically, VAT invoice loopholes are eliminated through invoice verification, invoice comparison and tax audit. For business tax, an ordinary business tax invoice is used. Since it cannot be deducted, the biggest problem is that after the invoice is issued, it cannot be tracked and controlled. So the bad companies use big heads and small tails to open and even sell invoices. As a result, the country＇s tax revenues have been severely lost. After the implementation of the reform, the deduction links have become more rigorous. The former, middle and later management of invoices has become more standardized and the national taxation system has become more sound.