探究营改增对中小企业财务管理的影响分析研究 税务管理专业VIP专享VIP免费

探究“营改增”对中小企业财务管理的影响-以天津建泰建筑工程有限公司为例内容摘要“营改增”成为我国深化税法改革的趋势。“营业税改增值税”不仅完善了我国流转税的体系，而且还解决了课税较大的问题。“营改增”使我国的税制更加合理，最大限度地减少了重复征税的问题，使企业更加公平、合理的竞争。而对于中小企业来说，这种税制的改革会对中小企业财务管理的影响，是需要进一步探讨的问题。因此本文首先对“营改增”政策进行了系统的解读，其次，“营改增”对天津建泰建筑公司财务管理的影响进行了分析，主要分析了“营改增”因税负变化对财务管理的影响，“营改增”对利润的影响导致的财务变化情况，包括“营改增”对营业收入的影响，“营改增”对营业成本的影响，“营改增”对营业税金及附加的影响及“营改增”对利润加的影响。分析了“营改增”对现金流的影响导致的财务变化等。针对“天津建泰建筑公司应对“营改增”的影响，提出了相应的对策与建议。从而更好的为中小企业提供财务上的相关决策意见。关键词:营业税；增值税；“营改增”；对策建议Abstract"ReplacingbusinesstaxwithVAT"hasbecomethetrendofdeepeningthereformoftaxlawinChina."Replacingbusinesstaxwithvalue-addedtax"notonlyimprovesthesystemofturnovertaxinChina,butalsosolvesthebigproblemoftaxation."Replacingthebusinesstaxwithavalue-addedtax"makesChina'staxsystemmorereasonable,minimizestheproblemofdoubletaxation,andenablesenterprisestocompetemorefairlyandrationally.Forsmes,theimpactofsuchtaxreformontheirfinancialmanagementneedstobefurtherexplored.Sothisarticlefirsthascarriedonthesystemto"camptoadd"policy,andsecond,"camp"insteadoftianjinbuiltThaifinancialmanagementareanalyzed,andtheinfluenceoftheconstructioncompanymainlyanalyzesthecamp"change"fromthetaxchangesontheinfluenceoffinancialmanagement,"camp"totheprofitchangescausedbytheimpactofthefinancialsituation,including"camptoincreaseimpactonoperatingincome","camp"totheoperatingcost,theinfluenceof"camp"tothebusinesstaxandtheeffectofadditionaland"camptoincreasetheimpactontheprofittoadd.Thispaperanalyzesthefinancialchangescausedbytheimpactofreplacingbusinesstaxwithvalue-addedtaxoncashflow.Inviewoftheimpactof"tianjinjiantaiconstructioncompany"on"replacingbusinesstaxwithvalue-addedtax",thecorrespondingcountermeasuresandSuggestionsareputforward.Inordertobetterprovidefinancialadviceforsmesrelateddecisions.Keywords:Businesstax;valueaddedtax;"campchangedtoincrease";countermeasureandsuggestion目录内容摘要.................................................................IIAbstract.................................................................III1引言.....................................................................11.1研究目的及意义.......................................................11.1.1研究目的.........................................................11.1.2研究意义.........................................................11.2研究内容及方法.......................................................11.2.1研究内容.........................................................11.2.2研究方法.........................................................11.3国内学者综述.........................................................21.4论文的创新与不足.....................................................21.4.1论文的创新.......................................................21.4.2论文的不足.......................................................22“营改增”税收改革政策概述...............................................22.1概念界定............................................