浅析增值税转型对企业财务方面的影响摘 要距离我国 2009 年全面推行的生产型增值税向消费型增值税变化的转型，至今已经过去七年之久。本文在此次转型的背景之下，希望通过此次研究增值税转型以后，化工企业更好利用和把控增值税转型这一契机，深入探索增值税转型对公司的实质性影响。本文以增值税转型为出发点，从企业财务的角度进行探究增值税转型对化工公司税负的影响，以江苏钟山化工有限公司为例，从理论上分析了企业税负发生的变化、企业投资固定资产、现金净流量发生的变化等方面产生的影响，同时对企业在新的税制下进行投资和经营活动提出科学合理的应对措施同时大大提高公司现金运转情况，更有效地促进企业设备类固定资产投资并优化产业结构。关键词 增值税转型 财务 影响A brief analysis of the influence of the transformation of value-added tax on the financial aspects of enterprisesAbstractIt has been seven years since the transition from the production VAT to the consumer VAT in 2009. Under the background of this transformation， we hope that after the transformation of value-added tax, we can better utilize and control the transformation of value-added tax, and further explore the substantial impact of VAT transformation on the company. In this paper, the transformation of value-added tax as the starting point, to explore the impact of VAT transformation on chemical company burden from the financial point of view, Zijin Mountain in Jiangsu Chemical Co, Ltd. as an example ， from the theoretical analysis of the impact of changes in the tax burden of enterprises, enterprise investment in fixed assets， the net cash flow amount changes and so on, at the same time put forward the scientific and reasonable measures for enterprise investment and business activities in the new tax system. At the same time, it can greatly improve the company's cash operation, and more effectively promote the investment in fixed assets of enter...
