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2013年8.月1日,根据国务院决定,“营改增”政策在全国范围内推行,其最终目的是消除重复征税,完善税制,鼓励服务业的发展,促进经济结构调整。鉴于这一税制改革的政策,文章首先阐述了“营改增”前报业流转税相关情况,如增值税留抵税额较大;其次论证了“营改增”对报业财务核算与管理的影响,阐述了不同成本与经营模式下的税负差异,通过事实来说明这项政策有利于报业的发展,减税效应明显,增强了现金的流动性;最后结合报业实践,提出内部管控与税务筹划建议,阐述了企业的应对策略。
On August 1, 2013, according to the decision of the State Council, the policy of “increasing profits and increasing profits” has been implemented throughout the country. Its ultimate goal is to eliminate double taxation, improve the tax system, encourage the development of the service industry and promote the economic restructuring. In view of this tax reform policy, the article first elaborated on the “business tax reform” before the newspaper turnover tax situation, such as value-added tax to leave a large amount of tax credit; followed by demonstration of “business tax reform” on the newspaper finance Accounting and management of the impact of different costs and business models explained the tax burden differences, the facts show that the policy is conducive to the development of the newspaper, tax cuts obvious, and enhance the liquidity of cash; Finally, combined with press practice , Put forward the internal control and tax planning proposals, described the company’s coping strategies.