浅析增值税税率变动对中小企业的影响—以常州恒泰机房设备有限公司为例摘 要：随着我国增值税的进一步深入，我国已经完成了营改增的第一步。接下来将推进增值税税率改革，在 2018 年李总理指出：把原有的多档税率进行调整，其中制造业的税率由 17%调整为 16%。这进一步减轻了制造类企业的税收负担，这对于我国促进产业设备升级改造具有积极的鼓励作用。本文以作者实习的工作单位常州恒泰机房设备有限公司为例分析了恒泰机房设备公司的税收状况变迁以及该公司可能存在的问题，提出了一定的改进建议。试图以常州恒泰机房设备有限公司为样本观察我国制造业在增值税改革前后的税赋变化，总结出增值税改革的积极促进作用，以及对于中小企业而言如何抓住这次改革的契机，获取做大程度的政府红利。关键字：增值税税率、营改增、中小企业ABSTRACT: With the further deepening of VAT in our country, our country has completed the first step of business transformation and increase. Next, the reform of VAT tax rate will be promoted. In 2018, Premier Li pointed out that the original multi-level tax rate should be adjusted, and the tax rate of manufacturing industry should be adjusted from 17% to 16%. This further reduces the tax burden of manufacturing enterprises, which has a positive incentive role in promoting the upgrading and transformation of industrial equipment in China. This paper takes Changzhou Hengtai Machinery Room Equipment Co., Ltd., the author's internship unit, as an example to analyze the tax situation changes of Hengtai Machinery Room Equipment Co., Ltd. and the possible problems of the company, and puts forward some suggestions for improvement. This paper attempts to take Changzhou Hengtai Machinery Room Equipment Co., Ltd. as a sample to observe the tax changes of China's manufacturing industry before and after VAT reform, and summarizes the positive role of VAT reform, as well as how to seize the opportunity of this reform for small an...
