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增值税转型改革对企业财务的影响及应对策略

The influence of value-added tax reform on enterprise finance and Its Countermeasures

Finance Analysis and Management / 2019,1(2): 61-67 / 2019-12-30 901 722

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• Authors: 廖敬曦
• Information:

  四川财经职业学院，成都

• Keywords:
  tax system reform; VAT transformation reform; corporate finance
  税制改革; 增值税转型改革; 企业财务
• Abstract: the implementation of value-added tax transformation reform in the whole country has changed China's leading production-oriented value-added tax into consumption oriented value-added tax, which has greatly improved China's financial revenue, and at the same time, it can reduce the burden of enterprises in the short term, increase their investment enthusiasm, stimulate investment in the long term, boost domestic demand, and cooperate with the structural transformation of China's economy. This paper tries to make a simple analysis of the transformation of value- added tax from the perspective of enterprise finance and how enterprises should actively respond to the transformation of value-added tax. 增值税转型改革在全国范围内的实施将我国先行的生产型增值税转为 消费型增值税，极大的提高了我国财政收入，同时短期可为企业减负、增加企 业投资积极性，长期可以刺激投资，提振内需，配合我国经济的结构转型。本 文试从企业财务角度对增值税转型进行简单分析以及企业应当怎样积极应对增 值税转型。
• DOI: https://doi.org/10.35534/fam.0102010c
• Cite: 廖敬曦．增值税转型改革对企业财务的影响及应对策略［J］．金融分析与管理，2019，1（2）：61-67．