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自改革开放以来,我国政府对财税体制进行了多次改革,在2014年又出台了《深化财税体制改革总体方案》,这对农业集团企业内部管理影响十分巨大。农业集团企业内部管理应该从管理会计体系建立、税收改革、税制改革三个方面来展开分析,并提出相应的改革措施,充分发挥财税改革的最大价值。
Since the reform and opening up, the Chinese government conducted many reforms on the fiscal and taxation system. In 2014, it also promulgated the “Overall Plan for Deepening the Reform of the Financial and Taxation System,” which has a tremendous impact on the internal management of the agricultural conglomerates. The internal management of agricultural group enterprises should start from three aspects of the establishment of management accounting system, tax reform and tax system reform, and put forward corresponding reform measures to give full play to the maximum value of fiscal and tax reforms.