增值税转型对石化企业的影响分析  

Analysis on Effects of VAT Type Transformation on Petrochemical Enterprises

作　　者：陈学琴[1] 

机构地区：[1]中国石化上海石油化工股份有限公司,200540

出　　处：《石油化工技术与经济》2009年第1期5-8,共4页Technology & Economics in Petrochemicals

摘　　要：增值税转型,作为一项重要的技术经济指标,涉及了企业的技术改造,因此,面对增值税转型的契机,及时地迎接转型挑战和把握其中的机遇,这是任何一个企业都应当高度重视的技术经济问题。研究结果认为,由于石油化工行业的高扩张性,每年新增的固定资产投资在各行业中位居前列,因而在增值税转型后的受益将比较突出,尤其是石油化工企业的固定资产投资成本将明显下降。As an important techno-economic index, VAT type transformation is involved with an enterprise＇ s technical reconstruction. Therefore every enterprise should attach high importance on how to face the challenge of VAT type transformation and seize the opportunities in it. Research result shows that petroleum and petrochemical industry has the highest new investment in fixed assets among all the industries due to its high expansion, which will benefit greatly from the VAT type transformation, especially, the cost of investment in fixed assets for petroleum and petrochemical enterprises will decrease remarkably.

关 键 词：增值税 转型 石油化工企业 固定资料 投资 税收 

分 类 号：F812.42[经济管理—财政学] TE65[石油与天然气工程—油气加工工程]