Study. Vat Impact On Enterprise Efficiency

Value-added tax transition refers the productive value-added taxtransfer value-added tax of consumption pattern, the permission disposablededuct that buy the capital lease payback of assets in tax standard , namelyincome from sales deduct value of products that drop into productionintermediate business and the same period buy fixed assets' value remainingsum to take the assessment of Value-added tax . In the implementation Initialstage, productive value-added tax to the national, s fiscal revenues, maintainnational economy normal running play positive role. With the economicaldevelopment, the drawback that it suppresses investment was revealed, theimplement value-added tax of consumption pattern could solve the repeat levytax, guarantee the different producer burden was fair .The value-added taxof consumption pattern merit caused it to implement is one kind of necessity。On September 14, 2004, the Ministry of Finance and the State General TaxBureau promulgated《certain question stipulation about the Northeast areaexpand scope of Value-added tax deduct》, choose the Northeast area to beengaged in the equipment manufacture, the petrochemical the themetallurgy , theboat manufacture, the automobile production, the agricultural product, theprocessing industry production ordinary taxpayers purchase the fixedassets, the goods of self-made the fixed assets or the dutiable service,financing rents fixed assets, the fixed assets' freight and so on , that includeValue-added tax income amount, Grant it use the newly-increased Value-addedtax with the same year deduct in the same year. That indicate our countryValue-added tax transition reform have been raised the curtain .This article through analyses to compare the productive value-added taxwith the value-added tax of consumption pattern explain the value-added tax' stransition accord with the economic development need in China , this articlebrief explain the state of affairs of the value-added tax of consumptionpattern tried out in the Northeast and old industrial base of Northeast influence. Article had choose the representativeness enterprise that includelabor-intensive,capital intensive,technology intensive, from the costconstitute characteristic,the cost characteristic and the influence ofvalue-added tax transition do analyzing ,and through to datum of "LanyanTextile Clique" do real example analyses, showed the value-added taxtransition affect to the economic benefits of the enterprise。...