“营改增”政策对服务业企业财务管理的影响

一、“营改增”政策解读

（一）关于营改增的征收范围介绍。·························第一页

（二）关于营改增的税率介绍。·····························第一页

二、“营改增”政策对服务业好处··························第二页（一）促进第三产业发展 ·································第二页（二）减少消费者的消费压力 ·····························第二页（三）促进国民经济增长 ·································第二页

三、“营改增”政策对服务业企业财务管理的影响 ···········第六页

（一）避免了重复纳税····································第六页

（二）抄报税过程更加严格、科学··························第六页（三）对发票的管理更加严格 ·····························第六页（四）会计核算方式发生变化 ·····························第六页四、“营改增”政策对服务业企业财务管理的进一步要求······第七页

（一）利用好新政策中的优惠措施 ·························第七页（二）规范服务业企业的税务制度 ·························第七页

（三）加强各方面的监督 ·································第七页

（四）规范会计核算环节 ·································第七页

（五）规范合同审批工作 ·································第七页　五、结束语 ···········································第七页

参考文献··············································第十一页

内 容 摘 要

探究“营改增”政策对服务业企业财务管理的影,从4个方面进行了详细探讨,同时还从“营改增”政策解读、“营改增”政策对服务业好处、“营改增”政策对服务业企业财务管理的影响、“营改增”政策对服务业企业财务管理的进一步要求等四个个方面深入对“影响”的研究,并重点以酒店服务业为列举，说明在“营改增”政策实施以后，对于酒店行业有哪些具体的影响，酒店行业应该如何重新规划经营采购的流程，从而在“营改增”政策之后，合理的降低税负，以及增加自身在酒店行业的竞争力。并充分利用“营改增”政策，改变现有的经营状况。然后，通过对“营改增”政策的解读，服务行业财务部应该重点从哪些环节去加强监督，规范财务、税务制度。

关键词：政策解读、影响、加强监督，规范财务、税务制度