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2008年11月5日国务院第34次常务会议修订通过了《中华人民共和国增值税暂行条例》,并于2009年1月1日起正式施行,条例的正式施行也意味着增值税转型改革将于2009年1月1月起正式实施,这也意味着自1994年以来一直施行的生产型增值税将彻底退出人们的视野,取而代之的是消费型增值税的正式实施,这项改革对机械制造行业产生了较大影响,直接影响了其现金流及生产成本,这就使得在国际金融危机愈演愈烈的情况下,我们的制造业还可以在此项改革中得到一些实际的利益,有利于企业长足发展。
On November 5, 2008, the 34th executive meeting of the State Council revised and passed the Provisional Regulations on Value-added Tax of the People’s Republic of China, which came into effect on January 1, 2009. The formal implementation of the Regulations also means that the VAT reform will be implemented on The formal implementation of the CPV since January 2009 also means that the value-added tax on production-type VAT, which has been in operation since 1994, will completely withdraw from the people’s perspective and will be replaced by the formal implementation of the VAT-based consumption. This reform will affect the machinery manufacturing industry Have a greater impact, a direct impact on its cash flow and production costs, which makes the international financial crisis intensified in the circumstances, our manufacturing industry can also be in this reform to get some practical benefits, is conducive to the rapid development of enterprises .