【摘要】：
随着国内外经济形势的不断变化，我国相应的财务制度也在不断变化，按照建立健全有利于科学发展的财税制度要求，将营业税改征增值税，有利于完善税制，消除重复征税；有利于社会专业化分工，促进三次产业融合；有利于降低企业税收成本，增强企业发展能力；有利于优化投资、消费和出口结构，促进国民经济健康协调发展。本文以S公司为例，首先分析了S公司营业税改增值税的现状，然后在分析S公司“营改增”后相关财务数据的测算指标的基础上指出“营改增”对S公司财务的影响，最后重点的提出了营改増背景下S公司自身流转税优惠政策优化对策。
【关键词】：营改增；财务绩效；影响
目录
一、绪论··············································································1
（一）本论文研究的目的、意义及国内外研究现状··································1
1.研究的目的··································································1
2.研究意义·································································1
3.国内外研究现状及发展趋势·····················································1
（1）国外研究现状及发展趋势·························································1
（2）国内研究现状及发展趋势···················································1
4.研究内容···································································2
二、S公司“营改增”现状··························································2
（一）S公司概况······························································2
（二）S公司“营改增”的基本情况···················································2
三、S公司“营改增”后相关财务数据的测算指标·········································3
（一）企业主营业务成本下进项税额的核算·········································3
（二）企业固定资产购置下进项税额的核算················································4
（三）企业销项税额的核算····························································4
四、“营改增”对S公司财务的影响························································4
（一）“营改增”对S公司流转税的影响····················································4
（二）“营改增”对S公司净利润的影响····················································5
（三）“营改增”对S公司所得税的影响····················································5
五、S公司应对“营改增”的对策建议····················································5
（一）充分利用现有优惠政策条例························································5
（二）对公司的财务人员着重培养························································6
（三）加强公司增值税发票管理··························································6
（四）公司应合理进行税收筹划··························································6
结论···············································································7
参考文献·············································································7
