营改增对黄金行业财务管理的影响分析  

Influence of the transition from business tax to added-value tax on the financial management of gold industry

作　　者：刘红霞[1] 肖雨虹 

机构地区：[1]长春黄金研究院

出　　处：《黄金》2016年第12期1-3,共3页Gold

摘　　要：以营改增的重要意义为出发点,系统量化地分析了营改增税制改革对黄金行业财务管理产生的影响,主要从对企业计税基础和适用税率、企业财务风险管理、企业发票管理等方面的影响进行了阐述,并提出了相应的应对措施,以供黄金行业营改增的逐步完善提供参考。Faced with the transitioning taxing policy,the research systematically quantified the influence of the transition from business tax to added-value tax on the financial management of gold industry,focusing on the influences on tax base,applicable tax rate,control of financial risk,management of invoices,and put forward countermeasures.Hopefully,the research can be used as reference for the progress of the transition from business tax to added-value tax.

关 键 词：营改增 黄金行业 财务影响 

分 类 号：TD-9[矿业工程]