增值税转型对企业财务的影响

The Influence of Value Added Tax Reform on Enterprise

自从2009年1月1日起,我国开始实行消费型增值税。实行消费型增值税后,纳税人外购固定资产的进项税额可以从销项税额中扣除,这也是消费型增值税和生产型增值税的最大区别。这种改革给增值税纳税人的纳税活动、财务活动带来了一定的影响。本文将分析这种转型改革对增值税一般纳税人和小规模纳税人的影响。

China has begun to adopt consumption value added tax（VAT） since January 1,2009, that is to say the amount of tax to be paid when taxpayer purchases fixed assets can be deducted from sales tax, and which is the main distinction of consumption VAT system and production VAT system. This reform exercise influences over duty to pay taxes and financial affairs. This article analyses the influences on general taxpayer and small - scale taxpayer of VAT.