“营改增”背景下完善企业财务管理对策探析

On Enterprise Financial Management Countermeasures in the Context of“Sales Tax Changed into Value Added Tax”

自2016年5月1日起,我国全面推开"营改增"试点。"营改增"全面实施后,企业财务制度、内部管理、经营模式、市场营销各个方面都会受到冲击与影响。文章分析了"营改增"对企业财务管理的影响,并提出企业应对"营改增"改革的相应财务策略,以期广大企业能够抓住国家税收政策红利,减轻税负压力,获得更好的发展机遇。

Since May 1,2016,a pilot project of 'Sales tax changed into value added tax'has been implemented; enterprises' financial system,internal management,business model and marketing etc. have been affected by this impact. This paper attempts to analyze the influence of the 'sales tax changed into value added tax'on enterprise financial management from different aspects to probe into the scope of its influence and puts forward corresponding financial strategies for enterprises to get through the reform with a view that quite a number of enterprises can seize the opportunity from national policy to obtain tax revenue,reduce the tax pressure,and get better development.