增值税转型对企业影响的研究（Research on the influence of VAT transformation on Enterprises）.docVIP

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增值税转型对企业影响的研究（Research on the influence of VAT transformation on Enterprises）.doc

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增值税转型对企业影响的研究（Research on the influence of VAT transformation on Enterprises）

增值税转型对企业影响的研究（Research on the influence of VAT transformation on Enterprises） The study of the impact of VAT transformation on enterprises is: 2918: large and medium: in January 1, 2009, the VAT tax system was changed from production type VAT to consumption value-added tax. The main performance reduction in the VAT tax base, the core content is the input tax to allow businesses to purchase equipment and other fixed assets can be deducted in the output tax. At the same time, the abolition of import equipment shall be exempted from value-added tax and foreign-invested enterprises purchasing domestic equipment VAT refund policy, the small scale taxpayers value-added tax rate reduced to 3% of unity will resume mineral value-added tax rate to 17%. From the aspects of enterprise tax, fixed assets accounting, financial statement and financial decision, the paper makes a comprehensive survey of the impact of VAT transformation on enterprises. The analysis shows that the VAT reform will reduce the tax burdens of the taxpayers, improve the level of corporate profits, cash outflows decrease; very high profitability and liquidity, enhance the enthusiasm of investment of fixed assets of enterprises, enhance the competitiveness of enterprises. Key words: VAT transformation; tax; financial decision CLC: F231.5 document code: A article number:(2010)In the financial crisis situation, the timely introduction of value-added tax reform, to enhance their development potential, enhance the competitiveness of Chinese enterprises and anti risk ability, plays an important role in overcoming the adverse impact of the international financial crisis on Chinas economy. 1 overview of value-added tax transformation The transformation of value-added tax, which is the core of enterprise purchase of fixed assets in the process of payment of value-added tax can be used as the input tax deducted from the output tax. So, when enterprises in fixed assets, only the original value of f