自2009年1月1日起,我国在全国范围内施行消费型增值税。与生产型增值税相比,消费型增值税允许企业购入经营用固定资产交纳的增值税额在当期扣除。由于此项税收政策的变更,引起了企业财务数据和财务指标的一系列变化。本文分析了增值税转型后对企业的实际税负的影响,并对增值税转型后的固定资产的会计处理作了相应的分析。 Since January 1, 2009, China has implemented consumer value-added tax nationwide. Compared with the production VAT, consumer VAT allows enterprises to purchase operating fixed assets to pay the VAT deduction in the current period. As a result of this tax policy change, a series of changes have taken place in the financial data and financial indicators of enterprises. This paper analyzes the impact of VAT on the actual tax burden of enterprises after the VAT transformation and makes a corresponding analysis of the accounting treatment of fixed assets after the VAT reform.