营改增对公司税负的影响研究.docVIP

目 录 TOC \o 1-2 \h \z \u 摘 要 I Abstract II 引 言 1 1 营改增的重要意义 3 1.1 主要概念界定 3 1.2 营改增的重要意义 5 2 营改增对分公司的影响 7 2.1 营改增对分公司发票管理的影响 7 2.2 营改增对分公司财务报表的影响 7 2.3 营改增对分公司财务会计核算的影响 8 3 营改增后分公司采取的应对措施 9 3.1 加强企业纳税意识 9 3.2 优化企业财务管理流程 9 3.3 加强企业对于发票的管理与监督 10 结 论 11 参考文献 12 致 谢 14 ` 沈阳城市学院毕业设计（论文） PAGE II 摘 要 随着“营改增”政策的全面实施，对我国各行各业都有一定影响，对于企业而言，面对新的政策形势将收获更多新政策带来的利好，但也面临着更大的挑战。本文以分公司为研究对象，研究营改增制度的推行对公司税负的影响。结合分公司电话部门的特点，首先剖析了营改增制度对公司税负的影响，然后提出了分公司在营改增制度下面临的挑战和机遇，最后结合营改增制度对公司税负的影响和公司在营改增制度下面临的挑战和机遇，对于如何严厉控制企业财务治理、协调和优化企业税务治理、严格遵守国家税收法律法规、保护自身合法利益提出指导性意见，使企业在改革过程中不断实现提升和发展。 关键词：营改增； 公司税负； 税负的影响  Abstract With the full implementation of the camp reform policy, Chinas various industries have a certain impact. For enterprises, in the face of the new policy situation will reap more benefits brought about by the new policy. But also face greater challenges. In this paper, Ping An Life Shenyang Branch as the research object, to study the implementation of the camp reform system on the companys tax burden. Combined with the characteristics of ping An Life Shenyang Branch Telephone Department. First of all, the impact of the business reform system on the companys tax burden. And then put forward the challenges and opportunities faced by Ping An Life Shenyang Branch under the system of business reform. Finally combined with the impact of the business reform system on the companys tax burden and the challenges and opportunities. Make the faced by the company under the business reform system, for how to strictly control the financial governance of enterprises, coordination and optimization of corporate tax governance, strictly abide by national tax laws and regulations, protect their own legitimate interests to put forward guidance. So that enterprises in the process of reform to achieve continuous promotion and development. Keywords: business reform; corporate tax burden; impact of tax burden PAGE 16 引 言 1954年，法国率先通过引入增值税