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为了推进我国社会主义市场经济体制的建立,增强我国企业在国际市场的竞争力,我国税收制度的改革与国际税收制度的接轨已经成为未来经济发展的必然趋势。增值税转型将对我国制造业的税收负担、固定资产投资决策等带来重大影响,所以我们将做出更多思考和研究。本文通过分析我国税制改革,生产型增值税转型为消费型增值税中产生的新增固定资产增值税进项税额抵扣差异,从财务绩效的盈利能力方面分别进行了理论分析。
In order to promote the establishment of China’s socialist market economic system and enhance the competitiveness of Chinese enterprises in the international market, the reform of China’s taxation system and its integration with the international taxation system have become the inevitable trend of economic development in the future. The VAT reform will have a significant impact on the tax burden on China’s manufacturing industry and on investment decisions on fixed assets. Therefore, we will make more thinking and research. This article analyzes the deduction differences of input VAT of new fixed assets arising from the reform of taxation system and transformation of production value-added tax into consumer value-added tax in China, and makes theoretical analysis from the aspects of profitability of financial performance.