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2009 年1 月1 日起我国将在全国范围内实施增值税改革，由“生产型”转变为“消费型”。
这次的转型改革，既是完善税制的需要，也是应对2008年发生的金融危机，从而实行扩张性税收政策，鼓励投资和扩大内需的控管调控手段。此次的增值税改革，可以说是有史以来范围最大，力度最大的一次。增值税转型为消费型后，可以在最大程度上客服产型增值税基数大、重复征税多等弊端。而税改将直接对固定资产估价、财务各项指标造成相对的变化。
它对相关企业和宏观经济层产生较大影响，有利于企业发展，消费型增值税是我国增值税发展的必然趋势。所以本文主要对我国增值税转型进行详细的介绍以及深入分析了增值税转型对企业财务的影响。
关键词：增值税 增值税转型 企业财务 影响
Abstract
The January 1, 2009 implementation of the” production type value added tax” to ” consumption value-added tax”, the transformation of value-added tax reform, is the perfect tax system needs, but also to deal with the financial crisis happened in 2008, thus implementing the expansionary tax policy, encourage investment and expanding domestic demand management control means, the reform of the tax system can be said to be a history on the reform of the tax system tax cuts one of the largest. Consumption type value added tax to maximize overcome production type value added tax base, tax and other tax reform malpractice, directly affect the valuation of fixed assets, leading to the financial statements, the change of each index. It related to the enterprise and macroscopical economic layer produces bigger effect, be helpful for business development, consumption value-added tax is China’s value added tax is the inevitable trend of development of. So this paper focuses on the transformation of value-added tax in China in detail and in depth analysis of the value-added tax transformation on enterprise financial impact.
Key words：VAT Transformation Corporate Finance Influence
目 录
摘要……………………………………………………………………1
Abstract…………………………………………………………………2
1 研究背景及研究意义…………………………………………………4
1.1.研究背景…………………………………………………………4
1.2.研究意义…………………………………………………………4
2 关于我国增值税转型的介绍………………………………………4
2.1.增值税定义………………………………………………………4
2.2.我国增值税转型…………………………………………………4
2.3.增值税转型动因…………………………………………………5
3 增值税转型对企业财务的影响……………………………………6
3.1.对资产结构的影响………………………………………………6
3.2.对负债结构的影响………………………………………………6
3.3对财务指标的影响………………………………………………7
3.4.对企业经营成果的影响…………………………………………9
3.5.对会计报表的影响………………………………………………10
3.6 对固定资产计价的影响…………………………………………10
总结 ………………………………………………………………… 11
参考文献…………………………………………………………………11
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