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。