| 依托增值税转型改革机遇促进中小企业发展 |
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| 引用本文： | 杨利燕,邓超,罗培.依托增值税转型改革机遇促进中小企业发展[J].上海金融学院学报,2009(5):72-76. |
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| 作者姓名： | 杨利燕 邓超 罗培 |
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| 作者单位： | 上海金融学院,上海,201209 |
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| 摘 要： | 增值税转型改革于今年1月1日起在我国全面推开。本文选择作为经济发展中不可缺少的一部分-中小企业为研究对象，采用规范与实证相结合的分析方法，对增值税转型方案本身如何将不同行业的企业享受政策的差异性加以考虑、增值税转型后如何对待实行简易征收的小规模纳税人的税率问题、因增值税转型而对企业资金管理上产生的影响、过度投资对企业资金管理上的负面效应及风险控制等问题进行探讨。
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| 关 键 词： | 增值税转型 小规模纳税人 一般纳税人 固定资产 投资管理 |
Reform of Value-added Tax and Development of Small and Medium-scale Enterprises |
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| Yang Liyan,Deng Chao,Luo Pei.Reform of Value-added Tax and Development of Small and Medium-scale Enterprises[J].Journal of Shanhai Finance University,2009(5):72-76. |
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| Authors: | Yang Liyan Deng Chao Luo Pei |
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| Institution: | Yang Liyan, Deng Chao, Luo Pei |
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| Abstract: | Value-added tax reform started on 1.1. 2008. The article, choosing the small and medium-scaled enterprise, the indispensable part of economy, as the researching target, discusses how to consider applying different level of policies to different enterprises in different industries, the rate of smali-scaled tax payers, who are taxed through simplified measures after the reform of value-added tax, the effect on managing cost of enterprises because of the reform of value-added tax, the negative effect of fund managing of enterprises due to over-investment and risk management. |
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| Keywords: | reform of value-added tax small-scaled taxpayer average taxpayer fixed assets investment management |
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