增值税转型过程中固定资产投资管理的探讨

Inquiry about the Investing Management of Fixed Assets in the Reforming Process of Value-added Tax

增值税对固定资产投资有很大的影响。当增值税由生产型改为消费型后,将产生四点积极影响:一是对企业投资中设备投资的比例产生直接影响,从而对资本的有机构成和产品的科技含量产生决定性影响;二是通过利润驱动机制,缩短固定资产建设周期;三是降低固定资产的投资成本,继而降低产品的制造成本;四是使企业在公平的税负环境下展开竞争。为此在转型期间,应该抓住机遇,做好四个方面的工作:1、把握好固定资产购置时机;2、促进产品结构优化调整;3、优化固定资产投资结构;4、严把投资决策关。

Value-added tax has great effect on investing of fixed assets. There are four positive influences after it is transformed from production type to consumption type： 1st, to influence directly the proportion of enterprises equipment invest, thus to influence the assets＇ organic component and productions scientific and technical content decisively. 2nd, fixed assets construction period can be shorted though profit driven system. 3rd, to lower invest cost of fixed assets, then to lower manufacture cost of product. 4th, to give enterprise a balanced taxes and duties environment to compete. For that, grasping opportunity of buying fixed-assets, further the optimized adjustment of product structure, optimizing the invest structure of fixed invest, grasping the pass of investing decision should be done well in this transforming period.