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2009年,全国正式启动了以允许纳税人抵扣购入固定资产所含进项税额为核心内容的增值税转型改革,这对于金融危机后企业的复苏起到了重要的积极影响。本文以电力企业为例,分析了增值税由生产型向消费型转变对电力企业的现金流、盈利水平等的影响,进而提出了此背景下电力企业的相应对策,以更好地分享增值税转型带来的政策效益。
In 2009, the nationwide formally launched a value-added tax reform that centered on allowing taxpayers to offset the purchase tax on fixed assets, which has played an important positive impact on the recovery of enterprises after the financial crisis. This paper takes the electric power enterprise as an example, analyzes the impact of the shift of value-added tax from the production type to the consumption type on the cash flow and profit level of the electric power enterprise, and then puts forward corresponding countermeasures of electric power enterprises in this background so as to better share the value added tax Policy benefits from the transition.