摘要
增值税转型是当前财税领域关注的重大问题,它涉及经济问题的诸多方面,对企业投资决策的影响亦很大。比较生产型增值税和消费型增值税下的现金流量,可推导出增值税转型对投资指标影响的数学模型,通过相关财务软件进行定量分析的结果表明:增值税转型对推动企业投资具有促进作用。
The change of added-value tax is an issue in the present financial field.It involves the economic problems of all aspects,and it also influences the investment decisions.By comparing the cash flow between added-value tax of industry and added-value of consumption,a maths pattern which the consumption one can influence the investment target can be drawn.The evidence shows that the change of added-value tax can improve the investment of enterprises.
出处
《税务与经济》
CSSCI
北大核心
2003年第6期59-61,共3页
Taxation and Economy
