加速折旧下增值税转型的研究  

Study on transformation of value-abbde tax under acceleration depreciation

作　　者：陆宁[1] 蔡爱云[1] 张锁林[2] 

机构地区：[1]长安大学建筑工程学院,陕西西安710061 [2]宝鸡市建筑设计院,陕西宝鸡721000

出　　处：《长安大学学报（建筑与环境科学版）》2004年第1期61-63,共3页

基　　金：国家外专局国际合作研究项目 (WJ2 0 0 3 0 6)

摘　　要：给出了在双倍余额递减法和年数和法折旧方式下 ,增值税转型后企业实际税收节约额的具体应用公式 ,进行了比较分析 ,并通过示例加以说明 ,最后得出在相同条件下 ,增值税由生产型转向收入型 ,采用双倍余额递减法比年数和法给企业带来的整体税收节约额要多 ;由生产型转向消费型 ,采用双倍余额递减法与年数和法给企业带来的整体税收节约额一样多 ;由收入型转向消费型 。It's given that the specific formula of the enterprise's effective economic taxes because of transformation of value-added tax under depreciation method of double decline balance and sum of years digits method. It's illustrated by example through comparing and analysis. Finally, it is concluded that at the same condition value-added tax changing from production to revenue, the enterprise's total taxes will increase using depreciation method of double decline balance instead of sum of years digits method;value-added tax changing from production to consumption, the enterprise's total taxes will be identical using either depreciation method of double decline balance or sum of years digits method; value-added tax changing from revenue to consumption, the enterprise's total taxes will decrease using depreciation method of double decline balance instead of sum of years digits method.

关 键 词：增值税 增值税转型 双倍余额递减法 年数和法 折旧 

分 类 号：F812.42[经济管理—财政学]