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2009年1月1日全国正式实施《中华人民共和国增值税暂行条例》。新税制的核心是增值税转型,固定资产的相关会计处理将发生根本性变化。本文在深入分析新税制的基础上,着重从企业财务管理的角度分析了增值税转型对企业财务的影响,提出了增值税转型后企业纳税筹划的对策。
January 1, 2009 the country formally implemented the “People’s Republic of China Interim Regulations on Value-added Tax.” The core of the new tax system is the transformation of value-added tax, and the accounting treatment of fixed assets will undergo a fundamental change. Based on an in-depth analysis of the new tax system, this paper analyzes the impact of VAT transformation on the corporate finance from the perspective of corporate financial management, and puts forward some countermeasures for corporate tax planning after the VAT reform.