浅析我国增值税转型改革的意义及对企业的影响（Analysis of the significance of transformation of VAT reform in China and its impact on Enterprises）.docVIP

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浅析我国增值税转型改革的意义及对企业的影响（Analysis of the significance of transformation of VAT reform in China and its impact on Enterprises）.doc

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浅析我国增值税转型改革的意义及对企业的影响（Analysis of the significance of transformation of VAT reform in China and its impact on Enterprises）

浅析我国增值税转型改革的意义及对企业的影响（Analysis of the significance of transformation of VAT reform in China and its impact on Enterprises） Analysis of Chinas value-added tax reform significance and influence on the enterprise name: small words: 3265 Abstract: the basic situation of the value-added tax of more than 140 countries all over the world are introduced, analyzes the background and significance of Chinas value-added tax reform, on the basis of further analysis of the value added by example tax impact on Chinas enterprises reform. Key words: VAT consumption type VAT reform significance influence on Enterprises CLC number: F810.42 document code: A Article number: 1004-4914 (2009) 11-188-02 An overview of VAT The value-added tax is to value added goods or services for the tax object tax. The value-added tax levy since, due to its other commodity tax does not guarantee the fair and reasonable tax. Because of its wide tax base, to ensure the steady growth of financial revenue, which was generally welcomed, as the direction of the reform of the world commodity tax. At present, more than 140 countries in the world have to levy the vat. Since the creation of value-added tax, value-added tax countries in practice, there are some differences on the VAT deduction scope, according to the different ways of tax deduction of purchased fixed assets, the value-added tax system can be divided into the production of value-added tax, income type VAT and consumption type VAT three types. Production value-added tax is the balance of the value of intermediate products with sales income from raw materials, auxiliary materials, fuel and power inputs of the value-added tax, not allowed to deduct the purchased fixed assets have been contained in the VAT, the tax base is equivalent to GDP; income value-added tariff deductible purchased fixed the current assets depreciation contained in the value-added tax, the tax base is equivalent to the national income; consumption type VAT is fixed assets to incom