“营改增”对企业税务内控管理的挑战和对策研究  

Research on the Challenges and Countermeasures of “Business TaxReplaced with VAT”to Enterprise Tax Internal Control Management

作　　者：刘璐[1] 

机构地区：[1]宁夏财经职业技术学院,宁夏回族自治区银川市750000

出　　处：《广东轻工职业技术学院学报》2016年第2期15-19,共5页Journal of Guangdong Industry Polytechnic

摘　　要：近年来,不断推进的营改增减税效果明显,但问题也凸显:部分行业税负不降反升、相似业务企业税负变化截然相反等,引发各界对相关企业、行业发展前景的担忧。试点情况表明,企业在营改增政策实施后,税种、税负均发生了改变,企业要想更好的适应市场变化,增强税务内控水平,对业务流程进行优化调整,就必须要结合增值税以票管税的基本性质及特征,有效地控制税务风险。所以企业要摆脱过于依赖政府补贴的现状,采取有效地措施强化关键点管控力度,高效实现企业的转型。In recent years, tax reducing effect is obvious by“Business Tax replaced with VAT”, but the problem is also highlighted：part of the industry tax burden rises, similar business enterprise tax burden change is opposite etc. , that cause concerns about the future of the relevant enterprises and industry ＇s development. Pilot case showed, after implementation of“Business Tax replaced with VAT”, tax category and tax burden had changed. In order to better adapt to market changes, enhance the level of tax internal control, optimize and adjust business processes, enterprises must be combined with the basic nature and characteristics of ticket tax of the value-added tax, and effectively controlled tax risk. So enterprises should get rid of the status of government subsidies, take effective measures to strengthen the control of key points, efficiently realize the transformation of enterprise.

关 键 词：营改增 企业税务 内控管理 对策 

分 类 号：F812.42[经济管理—财政学]