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营改增对企业财务管理的影响与对策

The Influence of Replacing Business Tax with VAT on Enterprise Financial Management and the Countermeasures
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摘要 新形势下,"营改增"已经成为国内经济转型的重要切入点,这方面的影响也将在未来一段时期内体现在企业的经营管理工作中,它有效刺激了市场需求,优化了企业的社会分工,在减轻企业税负的基础上提高了企业的发展效率。论文中笔者分析了营改增对企业财务管理工作产生的影响及其对策,希望对进一步优化企业财务管理有所帮助。 Under the new situation, "replacing business tax with VAT" has become an important entry point of domestic economic transformation,and the influence of which will also be reflected in the management work of the enterprise in a period of the future. It can effectively stimulate the market demand, optimized the social division of labor of the enterprise, improve the development efficiency of the enterprise on the basis of lightening the tax burden of the enterprise. In this paper, the author analyzes the influence of replacing business tax with VAT on enterprise financial management and the countermeasures. It is hoped that this will be helpful to further optimize the enterprise financial management.
作者 张海峰 ZHANG Hai-feng(Youth Road Securities Sales Department of Baotou,Orient Securities,Baotou 014030,China)
出处 《中小企业管理与科技》 2018年第33期59-60,共2页 Management & Technology of SME
关键词 营改增 企业 财务管理 影响 对策 replacing business tax with VAT enterprises financial management impact countermeasures
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