(一)增值税转型对企业财务活动的影响增值税转型后,对企业新购进的机器设备所含的进项税额不再作为购置成本,而是和原材料一样,按照正常的办法直接抵扣,并且取消了以前对行业和地区的限制,实现“普惠”的税收待遇。 (A) the impact of VAT restructuring on corporate financial activities After the VAT transformation, the input tax on the machinery and equipment newly purchased by the enterprise is no longer used as the purchase cost but, like the raw materials, is deducted directly in accordance with normal methods, And cancel the previous restrictions on industries and regions, to achieve “universal benefit ” tax treatment.