现行增值税制对企业资金周转的负面影响  

The Negative Impact of Current Added Value Tax on Turnover of Business Fund

作　　者：任海芝[1] 

机构地区：[1]辽宁工程技术大学工商学院,葫芦岛125105

出　　处：《科学技术与工程》2005年第14期1036-1038,共3页Science Technology and Engineering

摘　　要：随着商业信用的迅速发展,相关单位间的债务链已成为企业资金周转的一大阻力;而现行增值税制的运行不力,又给企业本不灵活的资金周转带来了新的障碍。以增值税纳税义务发生时间和税款抵扣时间的有关规定为切入点,借助企业实例,深入分析了其对企业资金周转的负面影响;并结合我国国情,提出了改进建议。With the rapid development of business credit, the liability link of related enterprise has became the obstruction of turner of business fund. However, current added value tax doesn't function effectively and it also brings inflexible turnover of business fund some new difficulties. The regulation of the time of added tax obligation taking place and tax offset, are regarded as the main point, according to the example of enterprise, analyzes the negative influence on the turnover of business fund deeply and advances the improved suggestion on the ground of our national status.

关 键 词：增值税 资金周转 商业信用 会计处理 

分 类 号：F812.42[经济管理—财政学]