| 浅谈增值税税负率在企业运营中的应用 |
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| 引用本文： | 钟一玮,卢红宇.浅谈增值税税负率在企业运营中的应用[J].广东交通职业技术学院学报,2011,10(1):80-83. |
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| 作者姓名： | 钟一玮 卢红宇 |
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| 作者单位： | 1. 中国电器科学研究院,广东广州,510300
2. 广东南粤物流实业有限公司,广东广州,510410 |
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| 摘 要： | 增值税税负率既可以反映一个生产型企业生产成本中原材料成本在销售收入的比重,也可以反映其在运营过程中的经营管理和技术创新水平.因此,在实际工作中,企业可把增值税税负率作为财务管理的一项工具,运用于企业运营管理过程中.文中以生产型一般纳税人企业为样本,分析了影响企业产品增值税税负率或毛利率的主要因素,探讨了增值税税负率在企...
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| 关 键 词： | 增值税税负率 企业运营 应用 |
Application of VAT Tax Rates in Enterprise Operation |
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| ZHONG Yi-wei,LU Hong-yu.Application of VAT Tax Rates in Enterprise Operation[J].Journal of Guangdong Communication Polytechnic,2011,10(1):80-83. |
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| Authors: | ZHONG Yi-wei LU Hong-yu |
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| Institution: | ZHONG Yi-wei1,LU Hong-yu2(1.China electrical Science Research Institute,Guangzhou 510300,China,2.Guangdong Nanyue Logistics Industry Co.Ltd.,Guangzhou 510410,China) |
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| Abstract: | VAT tax rate can reflect a production-oriented enterprise production costs in raw material costs of sales revenue,also can reflect its proportion in operation process of management and technology innovation level.Therefore,in actual work,the VAT tax rate enterprise can as a tool of financial management,used in business operation management process.Taking production-oriented average taxpayer enterprise as samples,this paper analyzes the influence enterprise product VAT tax rate or gross margin,discusses the ... |
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| Keywords: | VAT tax rate enterprise operation application |
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