营改增后电力企业集团财务战略探究.pdf

Frontiers of International Accounting 国际会计前沿, 2017, 6(4), 30-35 Published Online December 2017 in Hans. /journal/fia /10.12677/fia.2017.64007 Research on Financial Strategy of Electric Power Enterprise Group After the Business Tax Levied VAT 1 2 Guangliang Jia , Liming Yan 1 Accounting Institute, Heilongjiang Bayi Agricultural University, Daqing Heilongjiang 2 Planning and Finance Division, Heilongjiang Bayi Agricultural University, Daqing Heilongjiang th st th Received: Nov. 17 , 2017; accepted: Dec. 1 , 2017; published: Dec. 7 , 2017 Abstract On May 1, 2016, after the trial implementation of the “Business Tax Reform levy VAT” in China, the tax payment direction and financial strategy of the multi-industry power enterprise groups have generally been greatly affected and affected. To this end, combined with the national “business tax reform levy VAT” policy requirements, focused on the business scope and business structure of the power group, using methods such as investigation and study, judgment reasoning and summa- rizing, analysis of the business tax reform levy VAT, the paper summarizes the financial strategy proposed by Yingzeng Zeng and discusses the formulation and implementation of the financial strategy of the power enterprise group. Keywords Business Tax Reform Levy VAT, Power Enterprise Group, Financial Strategy “营改增”后电力企业集团财务战略探究 1 2 贾光亮，闫黎明 1黑龙江八一农垦大学会计学院，黑龙江 大庆 2黑龙江八一农垦大学计划财务处，黑龙江 大庆 收稿日期：2017年11月17 日；录用日期：2017年12月1 日；发布日期：2017年12月7 日 摘 要 2016年5月1 日全国试行 “营改增”后，作为多业经营的电力企业集团纳税方向和财务战略都普遍受到 文章引用: 贾光亮, 闫黎明. “营改增”后电力企业集团财务战略探究[J].