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营改增是我国财税体制改革的重要内容,也是我国结构性减税的重要举措,营改增的实施必将会对企业的财务管理行为产生一系列直接或者间接的影响。铁路运输企业作为我国交通运输业的重要组成内容,在整个经济社会发展中扮演着重要的角色,营业税改征增值税也会对铁路运输企业的收入、利润、经营成本、税负以及现金流量等众多财务管理指标产生影响。本文围绕营改增,介绍了营改增的实施对于铁路运输企业财务管理的影响,并就存在的问题提出了相应的建议措施。
The reform of the camps is an important part of the reform of the fiscal and taxation system in our country. It is also an important measure of structural tax cuts in our country. The implementation of the reform of camps will surely exert a series of direct and indirect influences on the financial management of enterprises. As an important part of China’s transportation industry, railway transport enterprises play an important role in the entire economic and social development. The tax rebate of business tax also imposes a great impact on the revenue, profit, operating costs, tax burden and cash flow of railway transport enterprises Many financial management indicators have an impact. This article focuses on the reform of the camp, introduces the impact of the implementation of camp reform on the financial management of railway transport enterprises, and puts forward the corresponding suggestions on the existing problems.