增值税转型对企业的影响分析——基于汽车制造业上市公司的实证分析
发布时间：2018-07-25 17:14
【摘要】：正一、增值税转型对企业影响的理论分析(一)增值税转型对企业增值税税负的影响。增值税转型前在生产型增值税下,企业的税收负担沉重。增值税转型后在消费型增值税政策下,固定资产进项税额允许当期一次性全部扣除,因此增值税的计税依据只包括了增值额(纳税人新创造价值),这样相对降低了企业的实际税收负担。当期应纳增值税税额=当期的销项税额-当期进项税额由于购置固定资产进项税额由原来的不可抵扣变为
[Abstract]:First, the theoretical analysis of the impact of VAT transformation on enterprises (1) the impact of VAT transformation on VAT tax burden. Before the transformation of VAT, under the productive VAT, the tax burden of enterprises is heavy. After the transformation of VAT, under the consumption-type VAT policy, the income tax on fixed assets is allowed to be fully deducted at one time in the current period. Therefore, the tax basis for VAT includes only the value added (new value created by taxpayers), which reduces the actual tax burden on enterprises. Value added tax payable for the current period = sales tax for the current period-the current income tax is changed from the original indelible tax on the purchase of fixed assets to the current tax on the purchase of fixed assets
【作者单位】： 郑州升达经贸管理学院;
【分类号】：F812.42;F406.72;F426.471
[Abstract]:First, the theoretical analysis of the impact of VAT transformation on enterprises (1) the impact of VAT transformation on VAT tax burden. Before the transformation of VAT, under the productive VAT, the tax burden of enterprises is heavy. After the transformation of VAT, under the consumption-type VAT policy, the income tax on fixed assets is allowed to be fully deducted at one time in the current period. Therefore, the tax basis for VAT includes only the value added (new value created by taxpayers), which reduces the actual tax burden on enterprises. Value added tax payable for the current period = sales tax for the current period-the current income tax is changed from the original indelible tax on the purchase of fixed assets to the current tax on the purchase of fixed assets
【作者单位】： 郑州升达经贸管理学院;
【分类号】：F812.42;F406.72;F426.471
【参考文献】
相关期刊论文 前4条
1 梁文涛;;浅谈增值税转型改革对各类企业的影响[J];财会月刊;2009年11期
2 曹晓丽;胡t，
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