浅谈增值税转型对企业财务的影响.doc

摘要 税收制度是国家宏观调控的重要工具和手段，还是其直接参与企业利润分配的重要途径。众所周之，税收是国家财政收入的重要组成部分。增值税作为我国第一大税种，其收入占国家税收收入总额的35%以上,地位举足轻重。1994年税制改革实行了生产型增值税，在该税制下企业购买的固定资产所包含的增值税税金，不允许税前扣除。增值税类型选择适应了当时经济和财政的实际，但是随着国民经济战略从限制非理性投资向扩大内需和提高经济效率进行战略转移，增值税有生产型向消费转型就成为公认的增值税改革方向。实行消费型增值税有助于消除生产型增值税下重复征税问题、有利于促进技术进步，为欧盟各国及许多发达国家和发展中国家所采用，也是增值税发展的主流 The tax system is an important national macro-control tools and instruments, and it is an important way to participate in their direct participation in the distribution of corporate profits. As we all know, tax is an important component of state revenue.×As Chinas first big VAT of taxes，It accounted for state tax revenues more than 35% of the total ,so It is very important. Tax reform ?implied the production-based value-added tax in 1994.Enterprise purchase fixed assets including VAT, Dont allow tax deduction.Production-based value-added tax Adapt to economic and fiscal at that moment. But, as the national economy shift ?from limiting irrational investment strategy to expand domestic demand and improve economic efficiency.Value added tax from productive to consumption transformation becomes recognized VAT reform direction.Implement consumption-based value-added tax helps to eliminate double taxation under production-based value-added tax and ?promote technological progress.It is the mainstream of value added tax development, adopted many developed countries and developing countries adopted . to general taxpayers, enterprise outsourcing of value-added tax paid in fixed assets is no longer included in the cost of fixed assets as an input tax deduction but the current tax paid by selling products; to the small-scale taxpayers, there is no distinction between industrial enterprises and commercial enterprises, unified by the 3% charge. This is a great innovation in the tax system,，it will make great influence on financial position, operating results and cash flow, and then influence enterprise’s financial decision-making. Finally I put forward a proposal of transform