谈增值税转型对企业的影响

The Influence of Conversion of Value-Added Tax on Enterprises

增值税是流转税的主要税种,只对增值额课税,避免了重复征税。不同类型的增值税对经济发展和财政收入会产生不同的影响。采用生产型增值税,会加大固定资产购入成本,可抑制固定资产投资盲目扩张。实行消费型增值税可以刺激投资,鼓励技术更新,促进产业发展,对经济增长会产生积极的作用。当前的经济发展形势要求将生产性增值税转为先进的消费型增值税,这是我国税制改革的一大进步,对促进企业投资,扩大企业需求,增强企业发展后劲,提高企业竞争力等方面都将产生积极的影响。

The value-added tax is the main turnover tax, which avoids double taxes by levying on added value. Different types of value-added tax will influence on economic development and fiscal revenue in different ways. The adoption of Productive Added Value Tax will enlarge purchasing costs of fixed assets and control excessive investment in fixed assets. However, the consumptive value-added tax policy can stimulate investment, encourage technology innovation and promote industrial development with a result of positive economic development. It will be a big progress in taxation reforms for the requirement of turning the productive value-added tax into the consumptive value-added tax at current economic situation, and will benefit the enterprises in promoting investment, expanding consumption demand, increasing future economic growth and improving competition positively.