| 浅析增值税转型改革及其对企业的影响 |
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| 引用本文： | 黄维模.浅析增值税转型改革及其对企业的影响[J].特区经济,2009(4):109-110. |
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| 作者姓名： | 黄维模 |
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| 作者单位： | 西安科技大学管理学院,陕西西安710054 |
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| 摘 要： | 2009年1月1日起,在全国所有地区、所有行业推行增值税转型改革,因此本文在对增值税类型及改革实践进行回顾的基础上,对我国增值税转型背景进行了分析,并指出增值税转型的全面实施对不同类型企业的影响。
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| 关 键 词： | 增值税 增值税转型 生产型增值税 消费型增值税 |
On value added tax transitonal reform and its influence on enterprise |
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| Abstract: | From Jan.1st,2009 on,the value-added tax transformation will be performed in all industries all over the country.Based on the retrospection of value-added tax types along with reform practices,this article analyzes the background of the national value-added tax transformation and points out the influence of full implementation of the value-added tax transformation on various enterprises. |
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| Keywords: | value-added tax value-added tax transformation production value-added tax consumption value-added tax |
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