《浅析增值税转型对企业财务的影响论文》-毕业设计（论文）.docVIP

浅析增值税转型对企业财务的影响 摘要: 中国1994年税制改革实行了生产型增值税,增值税类型选择适应了当时经济和财政的实际,为政府支出和宏观经济调控提供了有力的财力支持,但是随着国民经济战略从限制非理性投资向扩大内需和提高经济效率进行战略转移,增值税由生产型向消费型转型就成为公认的增值税改革方向。消费型增值税作为一种有助于消除重复征税问题、有利于促进技术税发展的主流。本文将通过较为系统地介绍新、旧《增值税条例》内容的主要变化及对企业固定资产核算的影响,并结合当前金融危机的现实情况,分析新条例实行过程中可能遇到的问题,提出相应的解决对策。 关键词: 消费型增值税,财务核算,进项税额抵扣,固定资产 According to the transformation of value-added tax on enterprise financial impact abstract ： China the 1994 tax reform to implement the production value added tax, value added tax type choice at that time to adapt to economic and fiscal reality, for government spending and macroeconomic regulation provides a strong financial support, but with the national economic strategy from the irrational investment limited to expand domestic demand and improve economic efficiency a shift in strategy, value added tax to consumers by production is being recognized as the transformation of value-added tax reform direction. Consumption-based value-added tax as a way to help eliminate repeated taxation and facilitate the development of technology tax mainstream. This paper will introduce systematically new and old value added tax regulations of the main content of change and the influence of enterprise fixed assets accounting, and combining the current financial crisis the reality of the situation, new regulations in the process of analysis of possible problems, and put forward corresponding solutions. key words ： consumption-based value-added tax， Financial accounting,，The input tax deduction,，Fixed assets 第PAGE II页 共 = 2 \* ROMAN II页 目 录 TOC \o 1-3 \h \z \u 1 引言 1 2 增值税概述 1 2.1 增值税转型改革的主要内容 1 2.2 增值税条例的修订 1 3 增值税转型的理论分析 2 3.1 对资产负债表的影响 2 3.2 对利润表的影响 3 3.3 对现金流量表的影响 3 3.4 对企业投资的影响 3 4 增值税纳税筹划方案 4 4.1 企业设立的增值税纳税筹划 4 4.1.1 企业身份选择筹划 4 4.1.2 企业投资方向及地点的筹划 4 4.2 企业采购活动的增值税纳税筹划 5 4.2.1 选择恰当的购货时间 5 4.2.2 合理选择购货对象 5 4.3 企业销售活动的增值税纳税筹划 5 4.3.1 选择恰当的销售方式 5 4.3.2 巧妙处理兼营和混合销售 6 5 进一步完善消费型增值税的建议 6 5.1 尽可能