目 录摘 要........................................................................................................................IAbstract.....................................................................................................................II引 言.......................................................................................................................31“营改增”的相关理论概述...................................................................................51.1 增值税的基本概念.......................................................................................51.2 营业税基本概念...........................................................................................51.3“营改增”的内容及税率..............................................................................62“营改增”对 A 有限公司的财务影响...................................................................72.1A 有限公司概况............................................................................................72.2“营改增”对沈飞纳税管理的影响..............................................................92.3“营改增”对沈飞税负的影响....................................................................102.4“营改增”对沈飞会计核算的影响............................................................102.5“营改增”对沈飞收益能力的影响............................................................123A 有限公司“营改增”后的对应措施...............................................................143.1 加强内部及纳税管理.................................................................................143.2 制定合理政策减轻税负压力.....................................................................143.3 建立并调整会计核算制度.........................................................................153.4 明确经营模式为企业带来利益.................................................................16结 论......................................................................
