摘  要：“营改增”是我国在经济体制上一项的变化发展，从试用到广泛的应用，“营改增”成就了我国税制改革的重要部分， 它对中小企业的影响也开始慢慢在经营管理的过程中展现出来，也给许多参与其中的中小企业带来财务管理方面的影响。2016年3月18日召开的国务院常务会议决定，自2016年5月1日起，中国将全面推开营改增试点，将建筑业、房地产业、金融业、生活服务业全部纳入营改增试点，至此，营业税退出历史舞台，增值税制度将更加规范。由于营改增面临着很多的复杂性问题，本文通过对建筑租赁业营改增的分析，并针对营改增的影响，提出了在营业税改征增值税过程中中小企业如何加强财务管理应采取的相关措施。94489 

毕业论文关键词：“营改增”，中小企业，财务管理

Abstract: "Camp to increase" is a change in the economic system in our country, from the trial to a wide range of applications, "camp to add" makes an important part of our country tax system reform, its impact on small and medium-sized enterprises also began to slowly in the process of operation and management, also bring many involved in the small and medium-sized enterprise financial management aspects。 Held on March 18, 2016, state council executive meeting decided that since May 1, 2016, China will be fully opened the camp to pilot, due to construction, real estate, finance, life services include all camp to pilot, at this point, the business tax relics, value-added tax system will be more standardized。 Because of the complexity of the camp to increase faces many problems, this article through the analysis of the building to increase rental camp, and aims at camp to increase the influence of the process of change in the business tax paid VAT of small and medium-sized enterprise how to strengthen the financial management of related measures should be taken。

Keywords："Camp to increase" Small and medium-sized enterprises (smes) The financial management

目  录

1 引言 4

2 “营改增”的内容及意义 4

2。1 “营改增”的内容 4

2。2 “营改增”的意义 5

3 浦禾建筑租赁公司的简介 5

4 浦禾建筑租赁公司“营改增”之前的纳税分析 6

4。1 适用税率和计税基数的问题 6

4。2 税款计算的问题 7

4。3 财务报表的问题 7

4。4 增值税发票管理的问题 8

4。5 账务处理及会计核算衔接的问题 8

5 浦禾建筑租赁公司“营改增”之后的纳税分析 8

6 浦禾建筑租赁公司应对“营改增”的措施 9

6。1 明确相关税种做好纳税准备 9

6。2 使用合适的会计处理方法 10

6。3 改善财务结构优化财务报表 10

6。4 加强增值税发票管理 10

6。5 完善公司税务核算 10

结  论 12

参考文献 13

致谢 14