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1、济南大学泉城学院毕业论文毕业论文论文题目关于增值税转型对企业财务方面影响的研究专业名称财务管理班级名称学生姓名学生学号指导教师摘要增值税转型,就是将中国现行的生产型增值税转为消费型增值税,也称作增值税改革或增值税转型改革。在现行的生产型增值税税制下,企业所购买的固定资产所包含的增值税税金,不允许税前扣除;而如果实行消费型增值税,则意味着这部分税金可以在税前抵扣。世界上采用增值税税制的绝大多数市场经济国家,实行的都是消费型增值税。因为它有利于企业进行设备更新改造,因而颇受企业的欢迎。对一般纳税人而言,企业外购固定资产所
2、缴纳的增值税不再计入固定资产成本而是作为进项税抵扣当期销售产品缴纳的销项税;II济南大学泉城学院毕业论文对小规模纳税人而言,不再区分工业企业和商业企业,统一按3%收取。这是我国税收制度的一大创新,将对企业的财务状况、经营成果、现金流量产生重大影响,进而影响企业的财务决策。最后就转型问题对企业和政府提出建议。关键词:增值税转型;财务状况;现金流量的影响II济南大学泉城学院毕业论文ABSTRACTTaxsystemisthenationalmacroeconomicregulationandcontrolimportan
3、tmeansandtool,andtheimportantwayofdirectparticipationinenterpriseprofitdistribution.asisknowntoall,thetaxisanimportantpartofnationalfinanceincome.VATseriousinfluenceenterprisemarketcompetitionability,butthecurrentgovernmentinviewofthesituation,tostartonJanuary1
4、,2009inthenationwidepromotionofVATreform.Foraveragetaxpayer,outsourcingofenterprisefixedassetstopaytheVATisnolongerincludedinthecostofthefixedassetsbutasincometaxdeductionofoutputcurrentsellingproductsofpaytaxes;Forsmall-scaletaxpayers,nolongerdistinguishbetwee
5、ntheindustrialandcommercialenterprises,unifiedbythe3%charge.Thisisagreatinnovationofourcountry'staxsystem,willbetoenterprise'sfinancialpositionandcashflowshaveasignificantimpact,thusinfluenceenterprisefinancialdecision-making.Thetransformationproblemputsforward
6、Suggestionsforenterprisesandgovernment.Ourcountrytheimportanceofvalueaddedtaxaccountingandtaxaccounting.Withthecontinuousdevelopmentofsocialeconomy,aunityofthefiscalandtaxationofvalue-addedtaxaccountingmodecan'tadoptto,andgraduallythisgreatlyreducedthevalueadde
7、dtaxaccountinginformationquality.Asaresultofthefiscalandtaxationsysteminourcountrygraduallyperfect,thetaxlawandaccountingstandardsisbecomingmoreandmoreindependent.Correspondingproblemshiddeninthe"agent"hasgraduallyemerged,followthe"cost"isputforward,slowly,"sai
8、d"becomethetheoreticalbasisofChina'scurrentvalue-addedtaxaccountingsystemreform.Keywords:VAT;FinancialConditions;TheCashFlow16济南大学泉城学院毕业论文目录摘要IABSTRACTII一、引言1(一)研究背景及意义11.研究