增值稅轉(zhuǎn)型對企業(yè)的影響

論文編號:KJ490  論文字?jǐn)?shù):13319,頁數(shù):18

增值稅轉(zhuǎn)型對企業(yè)的影響
摘  要

 2009年，中國又掀起了新一輪的增值稅轉(zhuǎn)型。原來以生產(chǎn)型增值稅為核心的稅制結(jié)構(gòu)已經(jīng)無法滿足社會主義市場經(jīng)濟(jì)的建設(shè)了，再加上由美國次貸危機(jī)引發(fā)的金融危機(jī)已波及歐洲、亞洲、拉丁美洲，全球經(jīng)濟(jì)增長出現(xiàn)明顯放緩勢頭，一些國家甚至出現(xiàn)經(jīng)濟(jì)衰退的跡象，金融危機(jī)正在對實(shí)體經(jīng)濟(jì)產(chǎn)生重大不利影響。在這種形勢下，適時(shí)推出增值稅轉(zhuǎn)型改革，對于增強(qiáng)企業(yè)發(fā)展后勁，提高我國企業(yè)競爭力和抗風(fēng)險(xiǎn)能力，克服國際金融危機(jī)對我國經(jīng)濟(jì)帶來的不利影響具有十分重要的作用。增值由生產(chǎn)型向消費(fèi)型轉(zhuǎn)型意味著，企業(yè)購買固定資產(chǎn)所支付的價(jià)款包含的增值稅款可以作為進(jìn)項(xiàng)稅額抵扣，不再計(jì)入固定資產(chǎn)價(jià)值中，這勢必會對企業(yè)各方面帶來影響，下面我們重點(diǎn)從財(cái)務(wù)管理的角度分析轉(zhuǎn)型給企業(yè)的投資、籌資和企業(yè)經(jīng)營的影響。增值稅的轉(zhuǎn)型帶來發(fā)展的機(jī)遇，在這把雙刃劍的另一面又隱藏著挑戰(zhàn)，面對各種挑戰(zhàn)，我們制定了相應(yīng)的對策，包括關(guān)于企業(yè)的投資，籌資和企業(yè)經(jīng)營具體操作應(yīng)該采取的方案。
關(guān)鍵詞：增值稅轉(zhuǎn)型 投資 籌資 企業(yè)經(jīng)營    
The influence of VAT on company
ABSTRACT

 In 2009, China has launched a new round of VAT. The original production of value-added tax, being at the core of the tax structure, can not meet the construction of a socialist market economy. What’s more, the subprime mortgage crisis triggered by U.S. financial crisis has spread to Europe, Asia, Latin America, As a result, global economic growth is suffering a significant slowdown, some countries even has signs of economic recession. All in all, the financial crisis has a significant adverse impact on real economy.
 In such a situation, it is significant to introduce a VAT reform to increase capacity for sustained development, improve the competitiveness of Chinese enterprises and anti-risk ability and overcome the international financial crisis.
 Value-added, transforming from production to consumption-based, means that corporate purchases fixed assets, which included the price of paid VAT as input tax deduction is no longer included in fixed assets. It will inevitably affect various aspects of business.
 In this thesis, we focus on analyzing the influence of transition on corporate investment, financing and operation from the perspective of financial management. The transformation of value-added tax will bring development opportunities. At the same time, this double-edged sword hides challenges. Facing the challenges, we have developed countermeasures, including business investment, financing and projects of specific operations.
Key words: value-added tax   investment   financing   business management

目錄

 摘  要 I
 ABSTRACT II
 1  引言 1
 2  增值稅轉(zhuǎn)型的概述 2
 2.1 增值稅的類型 2
 2.2 增值稅制度的演變及轉(zhuǎn)型的歷程 2
 2.3 增值稅轉(zhuǎn)型改革的內(nèi)容 3
 3  增值稅轉(zhuǎn)型對企業(yè)的影響 5
 3.1 轉(zhuǎn)型給企業(yè)投資帶來的影響 5
 3.2 轉(zhuǎn)型給企業(yè)籌資帶來的影響 7
 3.3 增值稅轉(zhuǎn)型對企業(yè)經(jīng)營的影響 8
 4  企業(yè)應(yīng)對增值稅轉(zhuǎn)型的對策及建議 10
 4.1 確定合理的投資方案 10
 4.2 確定合理的籌資方案 11
 4.3 按現(xiàn)行會計(jì)原則進(jìn)行會計(jì)處理 11
 4.4 會計(jì)信息披露應(yīng)說明增值稅轉(zhuǎn)型對企業(yè)的影響 11
 5  結(jié)論 12
 參考文獻(xiàn) 13
 謝  辭 14