摘要
增值税已成为我国财政收入来源的第一大税种。从我国现有的投资规模来看,生产型增值税不利于企业税收负担的减轻,更不利于企业扩大投资、更新改造。而实行消费型增值税,将能减轻企业的税负并有助于企业投资效率的提高,企业的投资决策也更易于展开与实行。文章探讨了消费型增值税对企业税负、企业经营净利润、固定资产净现金流量等几方面的影响,并通过实例对实行消费型增值税对企业带来的影响变化加以分析论证。
This paper researches into the influence of the consumption-based VAT on several aspects of cor- porate tax, corporate net operating profit, fixed assets net cash flow and makes use of examples to analyze and prove the influence of implementing consumption-based VAT on companies. Value-added tax （VAT） has be- come the biggest source of China＇s fiscal revenue. From the present investment scale, production-based VAT is not only unbeneficial for businesses to reduce burden but also bad for them to increase investment and up- grade. However, consumption-based VAT can reduce corporate tax burden and help business increase invest- ment efficiency, thus making it easier for them to make investment decisions.
出处
《南通职业大学学报》
2012年第2期26-30,共5页
Journal of Nantong Vocational University
基金
江苏省高等学校大学生实践创新训练计划项目(苏高教[2010]27号510)
关键词
消费型增值税
影响
分析
consumption-based VAT
influence
analysis
