x从会计学角度分析营改增对服务业的影响.pdf

目 录 摘要1 Abstract1 一、绪论2 （一）研究背景及意义2 （二）相关理论概述2 （三）研究的内容及方法3 （四）研究重点与难点4 二、“营改增”对服务业会计核算前后对比4 三、“营改增”对服务业财务管理的影响5 （一）影响企业的纳税处理5 （二）影响企业财务报表5 （三）影响企业发票管理6 四、“营改增”政策下加强企业财务管理的对策6 （一）加强纳税策划6 （二）创新记账流程6 （三）健全会计内部控制7 （四）完善定价机制7 五、结论7 致谢7 参考文献8 从会计学角度分析营改增对服务业的影响 XX （吉首大学商学院，湖南 吉首 416000） 摘要：经济发展新态势下，市场经济结构以及经济发展方式发生着巨大的改变，“营 改增”政策顺时而行，在很大程度上起到了推动经济发展的作用。“营改增”政策对现代服 务业的会计核算以及财务管理方面有着极大影响，一方面“营改增”政策的实施会促使部分 企业实现结构性的减税，另一方面也会使得一些企业的税负增加，在此环境下，本文将从会 计学角度出发探究营改增为服务业所带来的影响，并针对性的提出加强企业财务管理的对策， 以期为相关企业提供有价值的参考。 关键词：营改增；服务业；财务管理；对策 Changed to increase the impact on the service sector from the perspective of business accounting XXX (Business School of Jishou University, Jishou Hunan 416000) Abstract ：Under the new situation of economic development, market structure and economic development of the economy is undergoing tremendous change, Camp changed by policy along the lines sometimes, to a large extent played a catalytic role in economic development. Camp changed by policy has a great impact on the accounting and financial management aspects of modern service industry, on the one hand, Camp changed by implementation of the policy will encourage some companies to achieve structural tax cuts, on the other hand also makes some corporate tax increase in this environment, this article will explore the accounting perspective camp changed to increase the impact of the service sector brought, and put forward specific measures to strengthen corporate financial management, with a view to related businesses to provide valuable reference. Keywords: camp changed to increase; services; financial management; countermeasure