探讨“营改增”对相关行业成本控制的作用

Discussion on the Role of"Replacing the Business Tax with Value-Added Tax"on Cost Control of Related Industries

近年来,随着“营改增”的不断深入,交通运输业成本管理也发生了翻天覆地的变化。成本控制在管理过程中的问题日益显现,相关单位要分析“营改增”前后的成本管理差异,结合现有的税负情况做好成本管理问题的剖析。论文探讨了交通运输单位成本管理的相关内容,分析“营改增”对交通运输单位成本管理产生的影响,进一步提出有效的改进措施,为相关行业提供一定的理论参考。

In recent years,with the deepening of"replacing the business tax with value-added tax",the cost management of the transportation industry has undergone earth-shaking changes.The problems of cost control in the management process is becoming increasingly obvious.Relevant units should analyze the difference of cost management before and after"replacing the business tax with value-added tax"and analyze the problems of cost management based on the existing tax burden.This paper discusses the relevant content of transportation unit cost management,analyzes the impact of"replacing the business tax with value-added tax"on transportation unit cost management,and further puts forward effective improvement measures to provide certain theoretical reference for related industries.