增值税转型对企业的影响及应对策略.doc

河南理工大学万方科技学院2012届本科生毕业论文 增值税转型对企业的影响及应对策略摘 要 我国2009年1月1日起已在全国范围内实施增值税转型改革。新实施的《中华人民共和国增值税暂行条例》实现了增值税由生产型向消费型的过渡。增值税转型对企业而言是一项重大的改革，本文从理论上分析了增值税转型对企业财务以及企业其他方面的影响，在此基础上指出增值税转型后企业的应对策略，使企业能够抓住机遇促进发展，充分从增值税转型中获益。关键词：增值税转型 消费型增值税 固定资产 纳税筹划 ABSTRACTOur country has implemented the value-added tax reform since January 1 2009 in the nationwide. New implementation of the Provisional Regulations on Value Added Tax of the Peoples Republic of China achieves one’s ambition the transformation from production-based to consumption-based. The transformation of value-added tax of enterprises is a major reform, the article theoretically analysis the impact of value-added tax on corporate finance and other aspects, on the basis point out the enterprises coping strategies after VAT, enabling enterprises to seize the opportunity to promote the full development and fully benefit from the transformation of value-added tax.KEY WORDS：VAT transformation Consumptive vat Fixed assets Tax planning目 录1.引言........................................................12.我国增值税转型改革的背景及主要内容..........................22.1 增值税概述............................................22.2 增值税转型的含义......................................2 2.3 增值税转型的背景......................................32.4 增值税转型的主要内容及基本特点........................33.增值税转型对企业财务方面的影响..............................63.1 降低企业产品生产成本，提高企业利润....................63.2 增加现金流量，提高偿债能力............................63.3 刺激企业扩大投资......................................73.4 对企业会计核算的影响..................................94.增值税转型对企业其他方面的影响.............................104.1 有利于促进企业技术创新...............................104.2 有利于重塑企业竞争力.................................104.3 有利于优化产业结构...................................104.4 有利于节约资源，保护环境..............................115.增值税转型下企业的实施对策.................................12 5.1 科学决策投资行为.....................................12 5.2 合理选择融资渠道.....................................135.3 规范税务会计处理.....................................146.增值税转型