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改革开发以来,我国的经济体制发生了重大的变化,市场经济体制逐渐取代了计划经济体制。为了适应当今的经济发展模式,我国在税收方面也进行了大范围的改革,这其中就包括将征收的营业税改成征收增值税,它是我国税收改革的重要组成部分。本文首先对营改增的主要内容和意义进行了论述,然后总结出营改增对我国企业财务管理的一系列影响,并针对这一系列影响为我国企业在日后进行财务管理工作时提出了相应的应对策略,进而帮助企业在财务管理方面能够不断适应国家的税收政策,提高企业的财务管理能力。
Since the reform and opening up, the economic system of our country has undergone major changes. The market economy system has gradually replaced the planned economic system. In order to adapt to the current economic development model, China has also carried out a wide range of reforms in its tax revenue. This includes changing the sales tax levied to levy value-added tax, which is an important part of China’s tax reform. This article first discusses the main content and significance of the VAT reform, and then summarizes the impact of the VAT reform on the financial management of China’s enterprises. In response to this series of impacts, we propose the corresponding measures for the future financial management in China The countermeasures to help enterprises in financial management can continue to adapt to the national tax policy and improve their financial management capabilities.