“营改增”政策对服务业企业财务管理的影响

 目 录

第一章 引言·······················································4

（一）“营改增”政策的解读·····································4

第二章 文献综述···················································5

第三章 “营改增”的必要性·········································5

（一）促进税制体制的改革············································5

（二）改善国民经济的发展············································6

（三）促进企业的发展模式的有机转变··································7

第四章 “营改增”对服务业的影响分析·······························8

（一）“营改增”对服务业企业财务的影响·······························8

（二）“营改增”对服务业企业税负的影响·······························9

（三）“营改增”政策对企业内部管理的影响·····························9

（四）“营改增”对服务企业的战略发展带来较大影响····················10

第五章 “营改增”政策背景下服务业企业的应对措施····················12

（一）服务业企业应该进一步加强供应商的管理·························12

（二）服务业企业应该及时调整经营管理策略···························13

（三）确保服务业企业的会计信息质量·································13

（四）加强对服务业企业专用发票的管理·······························13

（五） 针对“营改增”政策对企业的财务会计工作人员进行系统的培训·····13

第六章 营改增税制改革的实践及结果分析····························14

第七章 结束语····················································15

《参考文献》························································15

摘要

伴随着“营改增”政策的不断推行，各行各业都在此关键的时刻发挥自己自身的优势，想要尽快的融入到整个大的市场中去。此篇文章将金融行业作为典型的案例,透彻的分析了营改增对金融行业带来的影响，在结合国内外先进经验的基础上，提出关键的财务管理经验，争取进一步加快中国金融业的发展速度。随着我国经济水平的不断提升，这让我国有了更加健全的税收制度，众所周知，服务业是中国目前经济发展的关键产业，服务业发展的好坏直接影响了我国整体经济的发展。因为服务行业涵盖的领域十分广泛，假如缺乏相应的健全的法律体系来对其加以约束，那么这样会给我国经济的发展带来很大的困扰。如此一来，服务行业到底该怎样利用营改增这样一个契机来让自己的发展更加顺利呢，营改增又将对服务业带来怎样的冲击呢？当今社会是互联网金融时代，营改增能否在大的趋势下充分发挥其宏观的调控作用，让服务业扬长避短？本文对这些问题进行了重要分析，同时给出对应的处理措施。 

关键词：营改增；服务业；财务管理；企业管理；会计政策；税负；企业发展方向等；