增值税改革对制造业企业财务工作及税负的影响

The Impact of VAT Reform on Financial Work and Tax Burden of Manufacturing Enterprises

2019年新一轮深化增值税改革系列措施落地实施。通过分析政策前后制造业企业实务工作的变化差异以及构建企业整体税负变动数理模型,研究此轮增值税改革对制造业企业财务工作及税负的影响。研究发现,2019年深化增值税改革在账务处理、税务管理、报销工作、信用政策4个方面影响制造业企业财务工作,同时降低制造业企业整体税负,其中增值税、城建税、教育费附加减负效果明显,但是企业所得税减负效果甚微。最后对制造业企业后续财务工作及税务管理提出系统性建议,以期帮助企业在现行税制环境下正向运用政策力量助力自身发展。

The new value-added tax reform was implemented in 2019.In order to study its impact on the financial work and tax burden of manufacturing enterprises,this paper analyzes the changes of accounting practice of manufacturing enterprises and establishes a mathematical model of the overall tax burden of enterprises.The research finds:this VAT reform affected the financial work of manufacturing enterprises from accounting treatment,tax management,reimbursement work,credit policy and other aspects;the tax burden of manufacturing enterprises was greatly reduced;there was an obvious reduction in VAT,construction tax and education supplementary tax,but little effect on corporate income tax.Finally,systematic suggestions about financial work and tax treatment of manufacturing enterprises are put forward,hoping to help enterprises make positive use of policy power to promote their own development under the current tax environment.