“营改增”环境下交通运输业的财务预算管理研究——以湖北新华钢交运公司为例

发布时间：2018-01-18 11:37

本文关键词：“营改增”环境下交通运输业的财务预算管理研究——以湖北新华钢交运公司为例　出处：《会计之友》2017年15期 　论文类型：期刊论文

【摘要】：自交通运输企业实施"营改增"以来,我国交通运输企业税负绝对额的增减表现不一,部分企业存在税负短时间内上升的情况,但从长远来看,"营改增"会实现国家为实体经济减负、降成本的目标。文章以新华钢交运公司为例,根据企业内部存在的财务预算管理缺陷得知税改后利润降低是因为该公司在"营改增"过程中没能在短时间内调整企业生产经营策略,难以适应"营改增"政策刺激企业进行管理制度革新、固定资产等生产设备的更新换代、新技术和人才引进的内在要求。经研究,该公司可以从增加外部服务、固定资产、燃料和零配件等财务预算投入与完善相应的财务预算制度入手,消除该公司在"营改增"施行磨合期中的不利影响。
[Abstract]:Since the implementation of "business reform and increase" by transportation enterprises, the absolute tax burden of transportation enterprises in our country has not been the same. Some enterprises have the situation of tax burden rising in a short period of time, but in the long run. "Operation change and increase" will achieve the goal of reducing the burden and reducing the cost for the real economy. This article takes Xinhua Steel delivery Company as an example. According to the financial budget management defects within the enterprise, we know that the profit reduction after tax reform is due to the failure of the company to adjust its production and operation strategy in a short period of time. It is difficult to adapt to the internal requirements of the "management reform" policy, the upgrading of production equipment such as fixed assets, and the introduction of new technologies and talents. Through research, the company can increase its external services. Fixed assets, fuel, spare parts and other financial budget investment and the improvement of the corresponding financial budget system, to eliminate the company in the "camp change increase" in the implementation of the adverse impact of the running-in period.
【作者单位】：湖北师范大学;
【基金】：湖北省社科基金研究项目(2016135)
【分类号】：F540.58;F542.6
【正文快照】： 一、问题的提出交通运输行业作为国民经济框架中的重要组成部分,在我国国民经济持续发展过程中发挥着重要作用。在2014年全面推行交通运输业的“营改增”后,一方面可以弥补从前征收营业税时的弊端,另一方面预期能够为交通运输业真正起到减税负、降成本的积极作用,所以此次税费

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