摘要
随着企业产品结构的调整,固定资产投资的增加,我国长期实行的生产型增值税已不适应经济发展。消费型增值税对增加企业的收益和增强其潜在获利能力具有积极作用。增值税的转型改革,有利于企业降低产品的生产成本,增加产品的竞争力;有利于企业开拓市场,增加企业的营业收入。
With the adjustment of product structure,the increase in fixed asset investment,China s long-standing production-type VAT is no longer suited to economic development.Consumption-based value-added tax on enterprises can increase their potential revenue and profitability to have a positive effect.The transformation of value-added tax reforming will help enterprises to reduce production costs and increase the competitiveness of their products,to develop a business-friendly market and increase business revenue.
出处
《黑龙江对外经贸》
2009年第7期146-147,共2页
Heilongjiang Foreign Economic Relations and Trade
关键词
消费型增值税
生产型增值税
收益分析
生产成本
consumption-based value-added tax
production of value-added tax
benefit analysis
production costs