我国的增值税转型后,对各大企业发展产生了较大影响,企业在固定资产投资过程中,与以往相较,部分增值税能够得到抵扣,可减少税费,对于企业技术升级与结构调整具有促进作用。同时还可以避免企业出现重复征税的现象,使企业竞争力大大提升。本文主要研究增值税转型对企业财务报表所产生的影响。 After the transformation of value-added tax in our country, it has a great impact on the development of major enterprises. In the process of investment in fixed assets, some value-added tax can be deducted compared with the past and enterprises can reduce taxes and fees. As for the technological upgrading and structure of enterprises, Adjustment has a promoting effect. At the same time, enterprises can also avoid the phenomenon of double taxation, greatly enhance the competitiveness of enterprises. This article mainly studies the impact of the VAT reform on the corporate financial statements.