2009年，中國又掀起了新一輪的增值稅轉型。原來以生產型增值稅為核心的稅制結構已經無法滿足社會主義市場經濟的建設了，再加上由美國次貸危機引發的金融危機已波及歐洲、亞洲、拉丁美洲，全球經濟增長出現明顯放緩勢頭，一些國家甚至出現經濟衰退的跡象，金融危機正在對實體經濟產生重大不利影響。在這種形勢下，適時推出增值稅轉型改革，對于增強企業發展后勁，提高我國企業競爭力和抗風險能力，克服國際金融危機對我國經濟帶來的不利影響具有十分重要的作用。增值由生產型向消費型轉型意味著，企業購買固定資產所支付的價款包含的增值稅款可以作為進項稅額抵扣，不再計入固定資產價值中，這勢必會對企業各方面帶來影響，下面我們重點從財務管理的角度分析轉型給企業的投資、籌資和企業經營的影響。增值稅的轉型帶來發展的機遇，在這把雙刃劍的另一面又隱藏著挑戰，面對各種挑戰，我們制定了相應的對策，包括關于企業的投資，籌資和企業經營具體操作應該采取的方案。 關鍵詞：增值稅轉型 投資 籌資 企業經營 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
