论文部分内容阅读
营业税与增值税在税种分类中均为流转税类,是企业产品服务在市场流转中产生的税费。营业税以应税服务的全部收入为计税依据,增值税以产品及服务的增值部分为计税依据。两者最大的区别在于增值税有效避免了重复纳税,降低了企业等经济主体的税收负担。我国自2012年1月1日起实施营业税改征增值税(简称“营改增”)试点,至2016年5月1日,营业税涉及行业全部改征增值税。营业税改征增值税是我国对全行业各企业的税收征管改革,对企业财务管理产生较大影响,可以说,营改增通过宏观政策改革倒逼企业管理升级,需要企业不断改进企业财务管理。本文从对营改增概述入手,分析了营改增对企业财务管理的影响,进而提出营改增后企业财务管理的改进对策。
Business tax and value added tax in the tax classification are turnover tax, corporate products and services in the market turnover tax. Business tax is calculated on the basis of the entire taxable service income. VAT is based on the added value of products and services. The biggest difference between the two is that VAT effectively avoids double taxation and reduces the tax burden on enterprises and other economic entities. Since January 1, 2012, China has implemented a pilot program of transforming business tax into value-added tax (referred to as “VAT reform”). As of May 1, 2016, business tax has been applied to all industries involved in the VAT reform. Business tax reform levying value-added tax is our country’s tax collection and reform of all enterprises in the industry, which has a greater impact on the enterprise’s financial management. It can be said that the business reform by macro-economic reform forced the upgrading of business management requires enterprises to continuously improve financial management. This article begins with an overview of the VAT reform, analyzes the impact of the VAT reform on the financial management of enterprises, and then proposes the improvement measures of the financial management after the VAT reform.