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“营改增”就是营业税改增值税,它的根本目的并不只是为了能够减税,而是想防止社会各个行业出现反复征税的问题。但是即便如此定义,目前的“营改增”税制改革依然是一种减税措施,它可以为社会各行业的各种税负提供一个有利环境,积极促进了我国经济的健康、可持续发展。自2012年1月开始试点以来,“营改增”取得实效。今年5月1日起,营改增试点全面推开,范围扩大到建筑业、房地产业、金融业和生活服务业,所有企业新增不动产所含增值税也被纳入抵扣范围,确保所有行业税负只减不增[1]。本文详细阐述了“营改增”的内容和重要影响,深入分析了目前商业银行财务管理存在的问题以及不足之处,同时提出了在营改增背景下商业银行加强财务管理的有效对策。
The “VAT reform” is a business tax reform VAT. Its fundamental purpose is not only to be able to cut taxes, but to prevent double taxation in various sectors of society. But even so, the current reform of the “tax reform of the battalion” is still a tax reduction measure that can provide an enabling environment for all kinds of tax burden in various sectors of society and actively promote the healthy and sustainable development of our economy development of. Since the trial started in January 2012, the “tax reform” has been effective. Starting from May 1 this year, the pilot reform of camps has been fully rolled out to include construction, real estate, finance and lifestyle services. All new VAT added to real estate is also included in the deductible to ensure that all industries The tax burden will be reduced only [1]. This paper elaborates on the content and important influence of “Business Reform and Capital Increase”, deeply analyzes the problems and shortcomings in the current financial management of commercial banks, and puts forward the effective countermeasures for commercial banks to strengthen financial management under the background of increasing business reform .