增值税对企业损益的影响分析

Analysis on the Impact of VAT to Business Profit and Loss

增值税作为价外税,一般理解是对企业损益没有影响。但在实际工作中,因《增值税暂行条例》、《增值税暂行条例实施细则》对一些特殊经营行为作出了相应的涉税处理规定,增值税可能会因兼营行为、混合销售行为、视同销售行为、发生坏账损失、扣税凭证的问题及其它可能的情况而对企业损益产生直接或间接的影响。研究增值税对企业损益的影响,成为企业理所当然应该做的工作。

A general understanding to the value-added tax,as a tax of additional price,which does not affect the profit and loss of an enterprise.However,in actual work,because there are some tax-related regulations on some special business acts,the VAT may produce some direct or indirect effects on the companies profit and loss due to the sideline behaviors,mixed sales practices,equal to sales acts,occurred bad debt loss,deduction certificate issue and other possible problems.Study the impact of VAT on business profit and loss becomes a course should be done by an enterprise.