2009年，中国又掀起了新一轮的增值税转型。原来以生产型增值税为核心的税制结构已经无法满足社会主义市场经济的建设了，再加上由美国次贷危机引发的金融危机已波及欧洲、亚洲、拉丁美洲，全球经济增长出现明显放缓势头，一些国家甚至出现经济衰退的迹象，金融危机正在对实体经济产生重大不利影响。在这种形势下，适时推出增值税转型改革，对于增强企业发展后劲，提高我国企业竞争力和抗风险能力，克服国际金融危机对我国经济带来的不利影响具有十分重要的作用。增值由生产型向消费型转型意味着，企业购买固定资产所支付的价款包含的增值税款可以作为进项税额抵扣，不再计入固定资产价值中，这势必会对企业各方面带来影响，下面我们重点从财务管理的角度分析转型给企业的投资、筹资和企业经营的影响。增值税的转型带来发展的机遇，在这把双刃剑的另一面又隐藏着挑战，面对各种挑战，我们制定了相应的对策，包括关于企业的投资，筹资和企业经营具体操作应该采取的方案。
关键词：增值税转型 投资 筹资 企业经营
The influence of VAT on company
ABSTRACT
In 2009, China has launched a new round of VAT. The original production of value-added tax, being at the core of the tax structure, can not meet the construction of a socialist market economy. What’s more, the subprime mortgage crisis triggered by U.S. financial crisis has spread to Europe, Asia, Latin America, As a result, global economic growth is suffering a significant slowdown, some countries even has signs of economic recession. All in all, the financial crisis has a significant adverse impact on real economy.
In such a situation, it is significant to introduce a VAT reform to increase capacity for sustained development, improve the competitiveness of Chinese enterprises and anti-risk ability and overcome the international financial crisis.
Value-added, transforming from production to consumption-based, means that corporate purchases fixed assets, which included the price of paid VAT as input tax deduction is no longer included in fixed assets. It will inevitably affect various aspects of business.
In this thesis, we focus on analyzing the influence of transition on corporate investment, financing and operation from the perspective of financial management. The transformation of value-added tax will bring development opportunities. At the same time, this double-edged sword hides challenges. Facing the challenges, we have developed countermeasures, including business investment, financing and projects of specific operations.
Key words: value-added tax investment financing business management
