摘要
随着营改增政策的全面实施,纺织企业面临的机遇与挑战并存。如何抓住营改增政策带来的机遇是纺织企业发展的一项关键任务。本文首先阐述了营改增政策的背景,并从税费构成、会计核算、税票管理、资产更新换代四个方面的变化分析了营改增对纺织企业的影响,最后提出了营改增背景下纺织企业的发展对策。
With the full implementation of the policy of replacing business tax with value-added tax, the opportunities and challenges faced by textile companies coexist. How to seize the opportunity brought by the reform is a key task for the development of textile enterprises. This article first elaborated the background of the policy of replacing business tax with value-added tax, and analyzed the impact of the policy on the textile enterprises from the four aspects of taxation composition, accounting, taxation management,and asset replacement. Finally,this paper put forward the development strategies for the textile enterprises under the background.
作者
杨蕾
Yang Lei(Jiangxi University of Finance and Economics, Nanchang Jiangxi 33001)
出处
《山东纺织经济》
2018年第5期21-22,52,共3页
Shandong Textile Economy
关键词
营改增
纺织企业
影响
发展对策
policy of replacing business tax with value-added tax
textile enterprises
influence
development strategy
