| 动态直线法折旧下增值税转型的研究 |
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| 引用本文： | 蔡爱云,陆宁,任晶钰.动态直线法折旧下增值税转型的研究[J].建筑科学与工程学报,2003,20(4):57-59. |
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| 作者姓名： | 蔡爱云 陆宁 任晶钰 |
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| 作者单位： | 1. 长安大学,建筑工程学院,陕西,西安,710061
2. 长安大学,陕西,西安,710061 |
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| 基金项目： | 国家外专局国际合作研究项目 ( WJ2 0 0 3 -0 6) |
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| 摘 要： | 介绍了增值税的定义、起源和分类 ,强调了在我国由生产型增值税向消费型增值税转变的历史必然性 .根据增值税的内在特点 ,对增值税的转型进行了理论分析 :在考虑资金时间价值的条件下 ,对增值税的转型进行了量化分析 .指出了增值税转型对企业实际税赋的影响 ,给出了在动态直线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
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| 关 键 词： | 增值税 增值税转型 折旧 动态直线法折旧 |
| 文章编号： | 1001-7569(2003)04-0057-03 |
| 修稿时间： | 2003年4月8日 |
Study on transformation of value-added tax under method of depreciation about dynamic straight line |
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| CAI Ai-yun ,LU Ning ,REN Jing-yu.Study on transformation of value-added tax under method of depreciation about dynamic straight line[J].Journal of Architecture and Civil Engineering,2003,20(4):57-59. |
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| Authors: | CAI Ai-yun LU Ning REN Jing-yu |
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| Affiliation: | CAI Ai-yun 1,LU Ning 1,REN Jing-yu 2 |
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| Abstract: | The definition, origin and classification of value-added tax are introduced in this paper. The historical necessary of productional value-added tax transforming to consuming value-added tax in our country is emphasized. According to the interior character of value-added tax. transformation of value-added tax is theoretically analyzed, and by taking into account the time value of fund, the transformation of value-added tax is analyzed in figure. It's offered that the effect of the enterprise's effective taxes because of transformation of value-added tax. It's given that the specific formula of the enterprise's effective economic taxes because of transformation of value-added tax under the method of depreciation about dynamic straight line. It's illustrated by example through comparing and analysis. |
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| Keywords: | value-added tax transformation of value-added tax depreciation method of depreciation about dynamic straight line |
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