我国增值税转型对上市公司会计信息披露的影响  

The Impact of Value-added Tax Reform on Listed Company Disclosure of Accounting Information in China

作　　者：刘洪[1] 李永森[1] 

机构地区：[1]安徽建筑工业学院管理学院,安徽合肥230601

出　　处：《华东经济管理》2011年第3期117-120,共4页East China Economic Management

基　　金：安徽省教育厅自然科学重点项目(KJ2008A111)阶段性成果之一

摘　　要：我国自2004年7月1日起,先后在东北地区、中部六省老工业基地城市、内蒙古东部地区和汶川灾区进行增值税转型改革试点。这既是我国税收制度的较大改革,同时又是我国经济发展的大事。2009年1月1日更是在全国范围内实施增值税转型改革,在增值税转型改革短短的一年多时间内,不仅缓解了企业压力,扩大了内需,而且有效促进了经济的发展。消费型增值税的实施势必会对上市公司的会计核算以及会计信息披露产生较大影响。Since July 1 , 2004, China has conducted value-added tax refnrm in the Northeast, the old industrial eities in six middle provinces, eastern Inner Mongolia and Wenchuan. This is a great refnrm of our tax system, as well as a major event in economie development of China. On January 1, 2009, value - added tax refnrm started to he implemented nationwide. In the short time after that, the reform helped enterprises ease the pressure, expanded domestic demand, and effectively promoted the economic development. Implementation of Consumption - type value - added tax on the listed company is hound to have a greater impact on the accounting treatment and disclosure of accounting information.

关 键 词：增值税转型 消费型增值税 会计核算 会计信息 

分 类 号：F275.2[经济管理—企业管理]