增值税转型问题刍议（Discussion on the transformation of value-added tax）.docVIP

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增值税转型问题刍议（Discussion on the transformation of value-added tax）.doc

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增值税转型问题刍议（Discussion on the transformation of value-added tax）

增值税转型问题刍议（Discussion on the transformation of value-added tax） The transformation of value-added tax on small size: 3146 words: Abstract: This paper analyze the drawbacks of value-added tax and value-added tax transformation of the meaning, the production type VAT to proceed, it expatiates on the reason, the implementation of the consumption type VAT implementation significance of the transformation of value-added tax; analyzes the consumption type of vat for business net profit, enterprise profit, balance sheet and statement of cash flow in accounting dealing. Key words: VAT of production type VAT consumption type VAT accounting treatment CLC number: F810.42 document code: A Article number: 1004-4914 (2010) 12-176-02 A vat and VAT meaning The tax revenue is an important part of national financial revenue, including VAT tax revenue is accounted for a large proportion of enterprises, value-added tax is an important enterprise operating expenses. The so-called value-added tax refers to the country to develop legal norms and adjustment of the relationship between the rights and obligations to pay value-added tax levy, its regulations on commodity production and circulation of the value added tax or a value-added goods, and in accordance with the purchased goods containing capital taxes can be deducted from income tax. It is a tax on value realization of production and sale of goods and services in the process of expropriation. The vat has been one of the most tax of our country tax revenue, usually divided into value-added production, consumption, income of three types. The VAT Transition refers to the transformation from production to consumption. The production and consumption type VAT, the biggest difference is: the consumption type VAT, allowing taxpayers in the calculation of value-added, in addition to deduct the value of raw materials production, can also be purchased fixed assets all price deduction, that is to say, the enterprise outsourcing production data is