“營(yíng)改增”政策對(duì)服務(wù)業(yè)企業(yè)財(cái)務(wù)管理的影響

”營(yíng)改增”政策對(duì)服務(wù)業(yè)企業(yè)財(cái)務(wù)管理的影響

內(nèi) 容 摘 要

隨著我國(guó)社會(huì)經(jīng)濟(jì)的持續(xù)快速發(fā)展，國(guó)家稅收體制的日益完善，“營(yíng)改增”全面推行。服務(wù)行業(yè)作為現(xiàn)代經(jīng)濟(jì)發(fā)展的重要組成部分，“營(yíng)改增”的推進(jìn)對(duì)其影響重大深遠(yuǎn)，加上國(guó)家新的審計(jì)、內(nèi)部控制指引等法律規(guī)范的不斷出臺(tái)，該如何做好并不斷完善服務(wù)業(yè)企業(yè)財(cái)務(wù)管理工作，成為財(cái)務(wù)人員必須思考重視的問(wèn)題。

本文主要是根據(jù)“營(yíng)改增”對(duì)服務(wù)業(yè)財(cái)務(wù)管理影響的論述，針對(duì)這些影響目前所采取的應(yīng)對(duì)措施及建議。但是，隨著社會(huì)經(jīng)濟(jì)的快速發(fā)展，國(guó)家稅制的不斷完善，財(cái)務(wù)管理工作應(yīng)做到與時(shí)俱進(jìn)。

[關(guān)鍵詞]: “營(yíng)改增”政策；服務(wù)業(yè)；財(cái)務(wù)管理                                   

目      錄

“營(yíng)改增”政策..................................................................................................41.1“營(yíng)改增”概述................................................................................................4   1.1.1營(yíng)業(yè)稅概述.........................................................................................4

       1.1.2增值稅概述.........................................................................................4   

1.2“營(yíng)改增”利弊................................................................................................4

1.2.1“營(yíng)改增”利.........................................................................................4

1.2.1.1營(yíng)改增避免重復(fù)納稅...............................................................4

1.2.1.2促進(jìn)服務(wù)業(yè)發(fā)展......................................................................4 

1.2.2“營(yíng)改增”弊.........................................................................................5

“營(yíng)改增”對(duì)服務(wù)業(yè)的影響................................................................................52.1“營(yíng)改增”的稅率變化.....................................................................................52.2“營(yíng)改增”的對(duì)服務(wù)業(yè)的有利影響...................................................................52.3“營(yíng)改增”的對(duì)服務(wù)業(yè)的不利影響...................................................................5

“營(yíng)改增”政策對(duì)服務(wù)業(yè)財(cái)務(wù)管理的影響...........................................................63.1“營(yíng)改增”使會(huì)計(jì)科目的變化，讓會(huì)計(jì)核算更加復(fù)雜.......................................63.2“營(yíng)改增”使稅務(wù)發(fā)票管理的變化...................................................................63.3“營(yíng)改增”后稅種變化給財(cái)務(wù)申報(bào)帶來(lái)的變化.................................................6

3.3.1“營(yíng)改增”后申報(bào)系統(tǒng)變化...............................................................6

3.3.2“營(yíng)改增”后財(cái)務(wù)報(bào)表變化................................................................63.4“營(yíng)改增”后對(duì)物業(yè)管理行業(yè)帶來(lái)的變化............................................................7

3.4.1物業(yè)行業(yè)稅率變化.............................................................................7

3.4.2物業(yè)行業(yè)財(cái)務(wù)核算方式變化...............................................................7

3.4.3“營(yíng)改增”對(duì)物業(yè)管理經(jīng)營(yíng)影響.........................................................8

在“營(yíng)改增”政策下做好服務(wù)業(yè)財(cái)務(wù)管理的建議................................................84.1人員素質(zhì)管理..............................................................................................84.2建立完善的會(huì)計(jì)核算制度............................................................................8

4.2.1賬務(wù)核算體系....................................................................................8

4.2.2票據(jù)核算...........................................................................................94.3物業(yè)行業(yè)財(cái)務(wù)管理建議................................................................................9

4.3.1完善管理制度....................................................................................9

4.3.2提高盈利能力....................................................................................9

4.3.3完善經(jīng)營(yíng)模式..................................................................................10

4.3.4加強(qiáng)人員培訓(xùn)..................................................................................10