摘要
现阶段,随着我国经济建设的发展,营改增政策已经得到全面的普及,各个地方都已展开营改增改革工作。随着营改增的逐渐推广,企业整体税收降低,这对于一部分企业来说,可以有效地减少投资成本,以此推动企业的建设。然而我国仍有许多企业出现了不降反增的情况,这引起了社会各界有关人士广泛的关注。论文从营改增企业增强内部控制的必要性,阐述了营改增下企业内部控制面临的挑战,提出了优化企业内部控制工作的几点措施,以此促进企业营改增工作的顺利开展。
At present, with the development of economic construction in China, the policy of replacing business tax with VAT has been widely spread, and the reform of replacing business tax with VAT has been carried out in various places. With the gradual promotion of replacing business tax with VAT, the overall tax revenue of enterprises has been reduced, which can effectively reduce investment costs for some enterprises, so as to promote the construction of enterprises. However, there are still many enterprises in our country that have increased taxes, which has aroused wide attention of people from all walks of life. Therefore, based on the necessity oferthaneing the internal control of enterprises implemented replacing business tax with VAT, this paper expounds the challenges faced by the internal control of enterprises, and puts forward some measures to optimize the internal control work, so as to promote the smooth development of the tax reform ofreplaeingbusiness tax with VAT.
出处
《中小企业管理与科技》
2018年第1期69-70,共2页
Management & Technology of SME
关键词
营改增
企业内部控制
税务风险管理
replacing business tax with VAT
internal control of enterprise
tax risk management
