增值税转型对我国微观经济的影响  

About Value-Added Tax Reformed on the Impactof Economic Activities of Chinese Enterprises

作　　者：程娟[1] 肖永梅[1] 

机构地区：[1]安徽大学国际商学院,安徽合肥230022

出　　处：《华东经济管理》2010年第1期83-86,共4页East China Economic Management

摘　　要：增值税的全面转型是振兴经济的一大利好消息,力度大、范围广,对企业来说,不仅能够直接减轻税收负担,改善生存环境,更能够增加流动资金,扩大企业固定资产投资需求,因而有利于促进企业的设备更新改造和高新技术企业的发展,促进利润的提升和产业升级。在这种经济背景下,文章论述了增值税转型后给企业带来的一系列影响以及应采取的相应对策。It is a good news that is the forceful and expandly value - added tax reformed will revitalize the economy, not only directly reduce the tax burden, and improve the living environment, but also able to increase liquidity and expand the demand of business fixed investment. It is also can hence the conducive to promoting the renovation of enterprises and high - tech equipment, the development of enterprises and promote the profit improvement and industrial upgrading. In this economic context, in this environment, it is time to take attention to this reform and take action to this a series of changes.

关 键 词：增值税转型 企业经济活动 生产型 消费型 

分 类 号：F275[经济管理—企业管理]