摘要
近年来,在营改增全面推广的背景下,商业地产企业税收结构发生了巨大变化。为了促进商业地产企业的可持续发展,要求商业地产企业的财务管理结合企业发展实际得到全面优化,进一步为商业地产企业的持续健康发展保驾护航。鉴于此,本文在简要介绍营改增政策基本内容的基础上,就营改增对商业地产企业财务管理的影响进行解读,进一步结合商业地产企业财务的实际情况,提出可行且有效的商业地产企业财务管理策略,以期全面提升商业地产企业财务管理工作的效率及质量。
In recent years,under the background of the comprehensive promotion of the reform of replacing the business tax with a value-added tax,the tax structure of commercial real estate enterprises has undergone tremendous changes.In order to promote the sustainable development of commercial real estate companies,the fi nancial management of commercial real estate companies is required to be comprehensively optimized in conjunction with the actual development of the company,and further escort the sustainable and healthy development of commercial real estate companies.In view of this,based on a brief introduction of the basic content of the policy of replacing business tax with value-added tax,this paper interprets the impact of replacing business tax with value-added tax on the fi nancial management of commercial real estate enterprises,and further combines with the actual fi nancial situation of commercial real estate enterprises,puts forward feasible and effective fi nancial management strategies of commercial real estate enterprises,so as to comprehensively improve the effi ciency and quality of fi nancial management of commercial real estate enterprises.
作者
单静
SHAN Jing(Shenyang Yichang Technology Development Co.,Ltd.)
出处
《中国商论》
2021年第12期151-153,共3页
China Journal of Commerce
关键词
营改增
商业地产企业
财务管理
税收策划
资金管理
reform of business tax
commercial real estate enterprises
financial management
tax planning
capital management