摘要
营业税改征增值税是我国经济转型的一个标志。随着时间的推移,它的影响正在逐步的体现出来。本文就简单的介绍了营改增税收模式自运行以来对企业带来的影响,并提出了在该税收模式下如何加强财务管理。
Replacing Business Tax by VAT is a sign of China＇s economic transformation. With the passage of time, its influence is gradually reflected. This paper makes a brief introduction of the impact of Replacing Business Tax by VAT on corporate since its implementation, and proposes the ways to strengthen financial management under this tax mode.
出处
《价值工程》
2013年第17期143-144,共2页
Value Engineering
关键词
营改增
改革
企业
影响
财务管理
Replacing Business Tax by VAT
reform
enterprise
influence
financial management
