营改增政策对服务业企业财务管理的影响

内 容 摘 要

随着“营改增”试点在全国的陆续启动，研发和技术服务、文化创意、物流辅助和鉴证咨询等现代服务业企业在此次税制改革范围之内。本文通过对“营改增”政策历史由来和内容的解读，分析了该政策对服务业企业财务管理的影响，提出有效规范其财务管理的若干建议，希望为“营改增”在服务业企业顺利实行提供一定借鉴意义。

目录

1.1“营改增”的由来         ···································· 9

1.2“营改增”的政策解读     ···································· 9

2.1“营改增”对企业业务管理的影响································ 10

2.2“营改增”对企业财务结构的影响································ 11

2.3“营改增”对企业结构的影响··································· 12

3.1“营改增”后如何规范企业财务管理的建议 ························· 13

3.2充分利用优惠措施        ···································· 13

3.3规范税务业务和制度      ···································· 13

3.4加强监督管理            ····································  13

3.5严格会计核算            ···································· 13

3.6规范合同审批            ····································  13

4.1内涵及意义              ····································  13

4.2“营改增”的主要内容和意义 ··································  14

4.3结语                       ··································  14

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