《增值税转型对企业财务影响的分析论文》-毕业设计（论文）.docVIP

PAGE PAGE II 摘要 ?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。 增值税转型改革是一项重大的减税政策,但并非每个行业都能够受惠。煤炭行业受增值税政策影响体现在两方面:一是新购进设备所含增值税的抵扣，二是矿产品增值税率从13％恢复到17％。虽然新购进设备所含增值税的抵扣可以使煤炭企业有所受惠,但是煤炭增值税率恢复到17％却大大抵消了上述有利影响。本文将以郑州煤电股份有限公司为例，系统地分析增值税转型对企业财务报表的主要影响，并对企业提出建议。 关键词：增值税转型； 财务报表； 建议 Abstract 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 . The transformation of value-added tax is a big tax cuts, but not every industry can benefit from it. Transformation of value-added tax impact the coal industry in two aspects: on the one hand ,the new purchase equipment contains the VAT deduction,on the other hand,minerals value-added rate recovers from 13% to 17% . Although the new purchase equipment containing the VAT deduction can make coal enterprise benefits,but coal value-added tax rate returned to 17% and offset the beneficial effects.This paper will analyse the influencce of financial statement impacted VAT transformation by zhengzhou coal and puting forward my advices. Keywords：The transforma