随着我国市场经济的不断发展,增值税和营业税并行征收体制的缺陷性日益突出。为了优化经济结构,维护市场经济的良好运行,营业税改增值税已经成为我国税收结构调整的必要手段,然而改革过程中会不可避免的对企业各方面尤其是财务管理产生较大冲击。本文以物流企业为例,探讨营业税改增值税对企业财务管理的影响。 With the continuous development of the market economy in our country, the drawbacks of the parallel collection system of value-added tax and business tax have become increasingly prominent. In order to optimize the economic structure and maintain the good operation of the market economy, the VAT reform of business tax has become an essential measure for the tax structure adjustment in our country. However, the reform process will inevitably have a great impact on all aspects of the enterprise, especially financial management. This article takes logistics enterprises as an example to discuss the influence of business tax reform VAT on enterprise financial management.