我国增值税转型对上市公司会计信息披露的影响

我国自2004年7月1日起，先后在东北地区、中部六省老工业基地城市、内蒙古东部地区和汶川灾区进行增值税转型改革试点。这既是我国税收制度的较大改革，同时又是我国经济发展的大事。2009年1月1日更是在全国范围内实施增值税转型改革，在增值税转型改革短短的一年多时间内，不仅缓解了企业压力，扩大了内需，而且有效促进了经济的发展。消费型增值税的实施势必会对上市公司的会计核算以及会计信息披露产生较大影响。

The Impact of Value-added Tax Reform on Listed Company Disclosure of Accounting Information in China

Since July 1,2004,China has conducted value-added tax reform in the Northeast,the old industrial cities in six middle provinces,eastern Inner Mongolia and Wenchuan.This is a great reform of our tax system,as well as a major event in economic development of China.On January 1,2009,value-added tax reform started to be implemented nationwide.In the short time after that,the reform helped enterprises ease the pressure,expanded domestic demand,and effectively promoted the economic development.Implementation of C...