增值税转型对企业实际税负影响的数理模型  

Mathematical model of impact of value-added tax's transition on real burden of taxation of enterprises

作　　者：张华伦[1] 朱国华[1] 刘慧[1] 马红军[2] 

机构地区：[1]西安理工大学工商管理学院,陕西西安710048 [2]陕西省公路局,陕西西安710068

出　　处：《长安大学学报（建筑与环境科学版）》2003年第3期77-80,91,共5页

摘　　要：增值税的转型一直是理论界和实务界探讨的焦点 ,面对我国现行生产型增值税暴露出的种种弊端 ,研究增值税的转型 ,以及转型对企业税负的整体影响就具有十分重要的现实意义 .通过公式的推导及量化分析 ,力图从全局而非局部、动态而非静态的角度分析转型对企业实际增值税负担以及考虑折旧避税后企业整体税负的影响 ,从而得出国家若能尽快促成增值税向消费型的转变 ,那么对于企业将极为有利这一结论 .The transformation of the value-added tax has been talked as a focus in the theory and affair circles all the time,with all sorts of drawbacks exposed in current productive value-added tax system,it is very important realistically to study the transition of the value-added tax,and then to analyze the transition's integrated influence on taxation burden of enterprise.By deriving formulas and quantitative analysis,not seeing locally but from the overall situation and not static but from a dynamic view,the paper analyzes the value-added tax burden of enterprise and the real taxation burden of enterprise when taking the deprecation tax shield into account,and then draw the conclusion that the transformation of the value-added tax to value-added tax based on consumption will be so extremely beneficial to the enterprise.

关 键 词：企业管理 增值税转型 折旧税避 生产型增值税 消费型增值税 

分 类 号：F272.5[经济管理—企业管理]