增值税转型的静态模型研究  

Study on transformation of value-added tax under static model

作　　者：陆宁[1] 蔡爱云[1] 王成玉[1] 秦伟 

机构地区：[1]长安大学建筑工程学院,陕西西安710061 [2]张掖市规划管理局,甘肃张掖734000

出　　处：《长安大学学报（建筑与环境科学版）》2004年第3期66-69,共4页

基　　金：国家外专局国际合作研究项目 (WJ2 0 0 3 -0 6)

摘　　要：介绍了增值税的概念以及 1 994年中国对增值税进行的 4项重大改革 ,并分别介绍了生产型增值税、收入型增值税、消费型增值税的计算方法。根据增值税的内在特点 ,对增值税的转型进行了理论分析 ,阐述了增值税转型的重大意义。在不考虑资金时间价值的条件下 ,对增值税的转型进行了量化分析 ,给出了增值税转型的 3种不同静态计算模型。指出了增值税转型对企业实际税赋的影响 ,给出了在直线法折旧方式下增值税转型后企业实际税赋节约额的具体应用公式 。It's given that the definition of value-add ed tax and its four significant innovations in China in 1994.The calculatin g methods of production value-added tax,income value-added tax and consumptio n value-added tax are introduced.According to the interior character of value -added tax,transformation of value-added tax is theoretically analyzed,and i ts signification is told.Without taking into account the time value of fund,tr ansformation of value-added tax is analyzed in figure,and its three different static models are given.It's offered that the effect of the enterprise's effect ive taxes because of transformation of value-added tax.It's given that the spe cific formula of the enterprise's effective economic taxes because of transforma tion of value-added tax under the method of depreciation about straight line.I t's illustrated by example through analysis.

关 键 词：增值税转型 企业 税赋 中国 收入型增值税 消费型增值税 资金时间价值 实际 具体应用 重大 

分 类 号：TU998.12[建筑科学—市政工程] F812[经济管理—财政学]