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我国一直大范围采用生产型增值税征收模式,即不允许企业以购进固定资产产生的增值税作进项税额的抵扣。这种征收模式在短期内虽能确保增值税的税源,但从长远看,由于存在重复征税的弊端,在一定程度上会挫伤企业加大固定资产投入、及时进行技术更新的积极性,制约了企业的持续发展。《2004年东北地区扩大增值税抵扣范围暂行办法》(以下简称《暂行办法》)的发布,扩大了东北地区增值税进项税额的抵扣范围,从而拉开了我国增值税由生产型向消费型转变的序幕,本文拟对东北增值税转型相关规定作出介绍的同时,就这一转变对企业会计报表及财务指标的影响谈点浅见。
Our country has been adopting a wide range of production value-added tax collection models, that is, enterprises are not allowed to offset the VAT of input tax arising from the purchase of fixed assets. Although this mode of levying can ensure the source of VAT in the short run, in the long run, due to the drawbacks of double taxation, to a certain extent, it will dampen the enthusiasm of enterprises to increase investment in fixed assets and promptly carry out technological upgrading, thus restricting the The sustainable development of enterprises. The promulgation of the “Provisional Measures on Expansion of Value Added Tax Deduction in Northeast China in 2004” (hereinafter referred to as the “Interim Measures”) expanded the deductible scope of input VAT of value added tax in Northeast China, thus widening the scope of China’s VAT from production to consumption Type transition, this article intends to introduce the relevant provisions of the transformation of value-added tax in Northeast China at the same time, on the changes in corporate accounting statements and financial indicators of the point of humble opinion.