营业税改增值税对企业财务管理的影响

The impact of replacing business tax with value-added tax on corporate financial management

为了降低现代服务行业的税负,政府对此实行了税改政策,将原来的营业税改为现在的增值税。在很多企业,营业税改为增值税这一税改政策的实施,对其财务管理产生了很大的影响,分析与研究营业税改为增值税,并提出相关的企业管理措施。

In order to reduce the tax burden on modern service industry,the government implemented a tax reform of replacing business tax with value-added tax,which has had a great impact on its financial management.This paper analyzes researches the reform of replacing business tax with value-added tax,and puts forward related corporate management measures.