论增值税转型对企业影响.pdf

摘 要 随着国家宏观调控力度加大，经济环境趋于理性，生产型增值税的弊端逐渐 显露，比如加重了企业的负担、不利于产业结构的调整和产业升级、削弱了企业 的国际竞争力等现实问题。同时，从外部环境来看，世界大多数国家均采用消费 型增值税，我国的消费型增值税与国际主流存在一定的偏差。随着我国加入WTO 和世界经济一体化进程的推进，与国际惯例接轨成为未来经济发展的必然趋势。 基于此，国家正积极酝酿增值税税制改革，并于2004年在东北三省进行了从生产 型增值税向消费型增值税转变的改革试点。 从试点近四年的情况来看，已取得比较明显的效果，本文首先介绍了增值税 转型的背景、增值税转型的相关研究成果以及增值税的相关知识，然后从理论上 分析了增值税转型对税负和固定资产投资的影响，搜集东北增值税转型试点八大 行业大量试点单位资料，包括2002至2006年间的转型范围内上市公司增值税、所 得税和固定资产投资的数据，借助数学模型，重点对增值税转型对企业影响这一 现实问题进行了实证分析。 研究结果表明六大行业在增值税转型前后增值税税负明显降低，但所得税实 际税负降低并不明显，固定资产投资在转型后都增值税和所得税影响显著。在实 证研究的基础上，本文还对东北试点转型的结果进行了分析，提出了当前试点在 转型中还存在的问题和解决方法，从宏观政策和微观企业运营两方面提出在全国 范围内推广增值税转型所应该注意的问题，以及相关的配套措施的完善。 关键词：生产型增值税，消费型增值税，税收负担，固定资产投资 I ABSTRACT Since the economic conditions in our country ha s experienced great changes, which are mainly reflected as: with the gradual establishment of the market economic system, upgrading and replacement of the industrial structures and changes in the pattern of economic increases, the contradiction between the Productive VAT and the operation of economy is becoming more and more serious. What is most conspicuous is that the taxes of purchases are not allowed to be deducted from the fixes assets, which directly increases the tax burdens of the enterprises. With the deepening reform and the changing international environment, our government began to consider carrying out the reform of transforming the productive VAT into the consuming VAT. But ，we are not sure of the results this transforming will bring about, we have decided to carry out the reform temporarily in the Northeast and middle of China since 2004. After more than four years development, those VAT experimental units have made marked progress. The present paper gives relevant