论增值税转型产生的影响（On the influence of value-added tax transformation）.docVIP

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论增值税转型产生的影响（On the influence of value-added tax transformation）.doc

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论增值税转型产生的影响（On the influence of value-added tax transformation）

论增值税转型产生的影响（On the influence of value-added tax transformation） Effect of words on the transformation of value-added tax generated: 3048 Name: small Abstract: as a kind of tax by leverage, will produce a strong economic effect. Chinas 1994 tax reform, the productive value-added tax system, with the economic development, coupled with the recent global financial crisis in 2009, the State Council decided to shift to consumption based value-added tax system. The core of this change is the purchase of fixed assets: input tax payment allowed as tax to sweep. But for a deeper analysis after it can be seen that reflects the influence of three aspects: one is in the aspect of accounting for the effects of fixed assets, accumulated depreciation, taxes and related costs and profits in recognitionmeasurement and reporting; two is the impact on the enterprise performance to reduce the tax burden, the NPV of the investment increase, the relative profit increased, the organic composition of capital increase and export competition ability; three is the influence of the fiscal macro aspects for the relative finance income, perfecting the tax system reform and promote the adjustment of economic structure etc.. Key words: VAT; consumption value-added tax; tax reform effect A type of value added tax in our country and the background of the transformation The value-added tax is added to each link of production and circulation of goods or provide services for the tax levied on the basis of a tax. There are three types of current international value-added tax system: the production of value-added tax, income type VAT and consumption type vat. The core of different system shows that the payment of purchased fixed assets of value-added tax can as input tax from commodity (service) to offset sales VAT, not deductible called value-added tax; can be offset, and can be offset when the purchase of fixed assets; when all deductible, called consumption type VAT deduction is not allowed; purchased