营改增对企业经营管理的影响及对策探析  

Then Influence on Enterprise Management With Countermeasures in Substituting Value-added Tax for Business Tax Reform

作　　者：兰柏超[1] LAN Bo-chao(School of Economics and Management, Dalian University, Dalian 116622, China)

机构地区：[1]大连大学经济管理学院,辽宁大连116622

出　　处：《大连大学学报》2017年第4期61-66,共6页Journal of Dalian University

基　　金：大连金普新区经济发展局项目(RXYJ-RXSK-2016-0004)

摘　　要：营业税改增值税是我国税制结构改革的重要举措,将对企业的经营管理产生直接或间接的影响。本文从企业的产品定价、采购管理、税收负担、净利润以及相关的财务信息等方面具体分析了"营改增"的影响,提出通过加强经营管理提高企业利润,做好纳税筹划工作降低税收负担和强化税法意识控制涉税风险等三个具体的对策建议,使企业更好地应对营改增带来的变化。Business tax reform of value-added tax is an important measure of China＇s tax system reform with direct or indirect impact on business management. This paper analyzes the influence of BT reform to VAT from product pricing, purchasing management, tax burden, net profit and related financial information by proposing three countermeasures to improve enterprise profit with tax plan to reduce tax burden, and to strengthen tax law to control the taxation risk for the enterprises to better cope with the changes due to BT reform to VAT.

关 键 词：营业税 增值税 营改增 经营管理 

分 类 号：F235[经济管理—会计学]