浅析增值税转型对企业财务的影响

一、增值税转型概述·····························································2

（一）、增值税转型的概念·····················································2（二）、增值税转型的主要内容··················································2

（三）、增值税转型的现状······················································3

二、增值税转型对企业财务影响分析···············································3

 （一）、对企业财务报表的影响·················································4

   1、对资产负债表的影响·····················································4

2、对企业利润表的影响·····················································4

3、对企业现金流量表的影响·················································4

（二）、增值税转型对企业财务指标产生的影响··································4

1、资产运营指标的主要变化················································4

2、盈利能力指标的主要变化················································4

3、偿债能力指标的主要变化················································4

（三）、增值税转型对企业财务活动的影响·······································5

1、增值税转型对企业投资决策的影响········································5

2、增值税转型对企业筹资决策的影响········································5

3、增值税转型对企业收益及其分配的影响····································5

（四）、增值税转型对企业当期税负的影响······································6

（五）、增值税转型对企业会计核算的影响······································7

1、增值税转型更符合配比原则··············································7

2、增值税转型能更真实反映固定资产账面价值································7

三、增值税转型后对企业发展的相关建议···········································7

（一）、企业应具备科学决策投资行为···········································7

1、严把投资决策关，避免投资决策失误······································8

2、结合企业发展战略，制定固定资产长远投资计划····························8

3、结合企业经营实际，制定年度固定资产投资计划····························8

4、选择合理的投资规模····················································8

（二）、企业应通过内部整合的方式减轻税赋·····································8

（三）、企业需充分利用好优惠政策·············································9

1、选择合适的采购时机····················································9

2、尽量获取增值税专用发票·················································9

四、结束语·····································································9

五、参考文献·································································· 10

内容摘要:

    增值税为1954年法国首次实行, 后来在西方国家广泛推广。1994年我国也正式开征增值税。世界各国的增值税地位与类型不尽相同,开征增值税的国家中大约90%采用消费型增值税; 很少采用/收入型增值税;采用/生产型0仅有几个国家, 如中国。21世纪初, 增值税转型问题便成为理论界和学术界研究的一个热点, 自十六届三中全会以来, 对增值税转型问题的研究开始向更深层次发增值税转型改革对国家的税收影响深远, 对小规模纳税人和企业再投资都有重大的影响。从目前我国增值税转型改革的有关政策入手,着重分析转型改革对不同发展时期企业及其经济活动和税收的影响。我国从1994年实行新税制之初便采用了生产型增值税，以其税基广泛、税源稳定等特点为及时、高效地实现财政收入，促进对外贸易的发展，建立和完善我国市场经济体制做出了巨大贡献。但在生产型增值税实施过程中，其税制本身的弊端也渐渐暴露出来，已不再适应我国经济发展的需要。它对于避免重复征税，鼓励企业和民间投资热情，加速企业技术进步，提高企业竞争力，保持我国经济持续、高速发展将发挥极其重要的作用。本文着重分析增值税问题对企业财务的影响和相关建议。

关键词：增值税转型改革；财务报表；财务指标；财务活动；