增值稅轉(zhuǎn)型對(duì)企業(yè)財(cái)務(wù)影響的分析論文畢業(yè)論文(已修改)
2025-07-01 01:33 本頁面
【正文】 摘要 增值稅作為我國(guó)第一大稅種，其收入占國(guó)家稅收收入總額的 35%以上,地位舉足輕重。1994 年稅制改革實(shí)行了生產(chǎn)型增值稅，在該稅制下企業(yè)購買的固定資產(chǎn)所包含的增值稅稅金，不允許稅前扣除。增值稅類型選擇適應(yīng)了當(dāng)時(shí)經(jīng)濟(jì)和財(cái)政的實(shí)際，但是隨著國(guó)民經(jīng)濟(jì)戰(zhàn)略從限制非理性投資向擴(kuò)大內(nèi)需和提高經(jīng)濟(jì)效率進(jìn)行戰(zhàn)略轉(zhuǎn)移，增值稅有生產(chǎn)型向消費(fèi)轉(zhuǎn)型就成為公認(rèn)的增值稅改革方向。實(shí)行消費(fèi)型增值稅有助于消除生產(chǎn)型增值稅下重復(fù)征稅問題、有利于促進(jìn)技術(shù)進(jìn)步，為歐盟各國(guó)及許多發(fā)達(dá)國(guó)家和發(fā)展中國(guó)家所采用，也是增值稅發(fā)展的主流。增值稅轉(zhuǎn)型改革是一項(xiàng)重大的減稅政策,但并非每個(gè)行業(yè)都能夠受惠。煤炭行業(yè)受增值稅政策影響體現(xiàn)在兩方面:一是新購進(jìn)設(shè)備所含增值稅的抵扣，二是礦產(chǎn)品增值稅率從 13％恢復(fù)到 17％。雖然新購進(jìn)設(shè)備所含增值稅的抵扣可以使煤炭企業(yè)有所受惠,但是煤炭增值稅率恢復(fù)到 17％卻大大抵消了上述有利影響。本文將以鄭州煤電股份有限公司為例，系統(tǒng)地分析增值稅轉(zhuǎn)型對(duì)企業(yè)財(cái)務(wù)報(bào)表的主要影響，并對(duì)企業(yè)提出建議。關(guān)鍵詞：增值稅轉(zhuǎn)型； 財(cái)務(wù)報(bào)表； 建議AbstractAs China39。s first big VAT of taxes，It accounted for state tax revenues more than 35% of the total ,so It is very important. Tax reform implied the productionbased valueadded tax in purchase fixed assets including VAT, Don39。t allow tax valueadded tax Adapt to economic and fiscal at that moment. But, as the national economy shift from limiting irrational investment strategy to expand domestic demand and improve economic added tax from productive to consumption transformation bees recognized VAT reform consumptionbased valueadded tax helps to eliminate double taxation under productionbased valueadded tax and promote technological is the mainstream of value added tax development, adopted many developed countries and developing countries adopted .The transformation of valueadded tax is a big tax cuts, but not every industry can benefit from it. Transformation of valueadded tax impact the coal industry in two aspects: on the one hand ,the new purchase equipment contains the VAT deduction,on the other hand,minerals valueadded rate recovers from 13% to 17% . Although the new purchase equipment containing the VAT deduction can make coal enterprise benefits,but coal valueadded tax rate returned to 17% and offset the beneficial paper will analyse the influencce of financial statement impacted VAT transformation by zhengzhou coal and puting forward my advices.Keywords：The transformation of valueadded tax； financial statement；suggestion目錄引 言 ..............................................................1一、增值稅的相關(guān)理論分析 ............................................2（一）增值稅的含義 ................................................2（二）增值稅分類 ..................................................2（三）增值稅轉(zhuǎn)型改革的主要內(nèi)容 ....................................3（四）國(guó)內(nèi)外文獻(xiàn)綜述 ..............................................4二、增值稅轉(zhuǎn)型對(duì)鄭州煤電財(cái)務(wù)報(bào)表影響 ................................4（一）鄭州煤電股份有限公司簡(jiǎn)介 ....................................4（二）增值稅轉(zhuǎn)型對(duì)鄭州煤電財(cái)務(wù)報(bào)表的影響 .................
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