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                                                  蜂巢团队注册网址 >>税收实务>>税务规划 >> 正文

                                                  增值税转型对企业日常财务处理的影响

                                                  2019-03-11 15:48:00 | 来源:税屋 | 作者:

                                                    2009NIAN1YUE1RIZAIQUANGUOTUICHUDEZENGZHISHUIZHUANXING,SHIYICIZHONGDADESHUIZHIGAIGE,TAQIDONGZHONGGUOJINGJIXINYILUNZENGZHANG,ZAIQUANSHEHUIGULITOUZIHEKUODANEIXUDEXINGSHIXIA,TASHIYIXIANGLADONGHONGGUANJINGJIZENGZHANGDEZHONGDALIHAOZHENGCE。ZENGZHISHUIZHUANXINGDAODIHUIDUIQIYECHANSHENGNAXIECAIWUYINGXIANGNI?

                                                    增值税转型对企业财务的影响

                                                    1.ZENGZHISHUIZHUANXINGZENGJIAQIYEYINGLI

                                                  蜂巢团队注册网址  ZENGZHISHUIZHUANXINGJIANGJIANSHAOQIYESHUISHOUZHICHU,ZHIJIEZENGJIAYINGLISHUIPING。ZENGZHISHUIZHUANXINGZAIHONGGUANJINGJIFANRONGSHI,QIYESHOUYIFUDUJIAODI。ERZAIJINGJIXIAHUASHI,RUGUOQIYEJIQISHEBEITOUZIEJIAODA,ZEZENGYIJIAOMINGXIAN。

                                                  蜂巢团队注册网址  ZENGZHISHUIZHUANXINGZUOWEIQIANGDADEZHENGCETUIDONGLI,NENGGOUZHIJIEJIANSHAOQIYEDEZENGZHISHUIZHICHU,ZHIJIEZENGJIAYINGLISHUIPING。TONGSHI,YOUYUZENGZHISHUIZHUANXINGHUIJIANGDIXINZENGGUDINGZICHANMEIQITIQUDEZHEJIUEYIJIQIYEGUANLIFEIYONG,SUIRANZAOCHENGQIYESUODESHUIYOUSUOZENGJIA,DANQIYEJINGSHOUYIHESHUIHOUSHOUYILVMINGXIANTIGAO。YINCI,ZENGZHISHUIZHUANXINGBUJINZHIJIEJIANQINGLEQIYEDEZENGZHISHUIFUDAN,ERQIEDUIQIYEJINGYINGSHOUYIYINGXIANGYESHIZHONGDA、ZHIJIEHEYOUXIAODE,HONGGUANJINGJIZHENGCEDUIQIYESHOUYINENGCHANSHENGRUCIMINGXIANYINGXIANGSHIFEICHANGNANDEDE。

                                                  蜂巢团队注册网址  2.ZENGZHISHUIZHUANXINGJIANGDIZICHANJIAZHI,ZENGQIANGSHICHANGJINGZHENGLI

                                                  蜂巢团队注册网址  SHIXINGBUTONGLEIXINGDEZENGZHISHUI,DUIZICHANFUZHAIBIAODEYINGXIANGYEBUYIYANG。ZAISHENGCHANXINGZENGZHISHUIZHONG,YOUYUGOUJINZENGZHISHUIBUNENGDIKOUERZHINENGJIRUGUDINGZICHANYUANZHI,DAOZHIZICHANJIAZHIZENGJIA。YOUYOUYUZENGZHISHUIBUNENGDIKOU,CONGERDAOZHIQIYEYINGJIAONADEZENGZHISHUIEMINGXIANZENGJIA。ERSHIXINGXIAOFEIXINGZENGZHISHUIHOU,GUDINGZICHANTOUZIDANGNIAN,XINZENGGUDINGZICHANQUDEDEJINXIANGSHUIEYICIXINGQUANEDIKOU,ZENGZHISHUIEMINGXIANJIANGDI。TONGSHI,GUDINGZICHANDERUZHANGJIAZHIYINBUZAIBAOHANGOUJINDEZENGZHISHUIJINXIANGSHUIEERXIANGDUIMINGXIANJIANSHAO,CONGERDAOZHIQIYEJITIZHEJIUEJIANSHAO,TUIDONGQIYEYINGLISHUIPINGTISHENG。YINCI,ZENGZHISHUIZHUANXINGBUJINYOULIYUZENGQIANGQIYESHICHANGJINGZHENGLI,HAINENGGOUBANGZHUQIYEBAOCHIYIZHONGWENJIANDECAIWUJIEGOU。

                                                    3.ZENGZHISHUIZHUANXINGTISHENGSHEBEIGOUZHIDANGNIANDEXIANJINLIULIANG

                                                  蜂巢团队注册网址  ZENGZHISHUIZHUANXINGZUIZHONGTONGGUOJIANGDICHANPINXIAOSHOUCHENGBEN,LAITIGAOJINGYINGHUODONGXIANJINJINGLIULIANG。SHIXINGXIAOFEIXINGZENGZHISHUIHOU,GUDINGZICHANTOUZIDEDANGNIAN,YOUYUQIYEKEYISHAOJIAOZENGZHISHUI,JINGYINGHUODONGXIANJINLIULIANGYOUYUZENGZHISHUIZHIFUDEDAFUJIANSHAOERYOUSUOSHANGSHENG,DANYIHOUGENIANDEXIANJINLIULIANGBUZAISHOUZENGZHISHUIZHUANXINGDEZHIJIEYINGXIANG。TONGSHI,TOUZIDANGNIANJINGYINGXIANJINLIULIANGCHULESHOUZENGZHISHUIDIKOUDEYINGXIANGERDAFUDUSHANGSHENGWAI,HAIYOUKENENGYOUYUXINZENGGUDINGZICHANDEZUOYONGERSHIJINGJINGYINGHUODONGXIANJINLIURUYOUSUOZENGJIA。DANDANGNIANTOUZIGUDINGZICHANDUIYUXIANJINZHICHUDEYINGXIANGYIBANHUIGAOYUXINZENGGUDINGZICHAN,SHIJINGJINGYINGHUODONGXIANJINLIURUYOUSUOZENGJIA。SHOUQIYINGXIANG,RONGZIXIANJINLIULIANGZHONGDELIXIZHIFUYEHUIYOUSUOSHANGSHENG。

                                                    增值税转型的企业财务对策分析

                                                  蜂巢团队注册网址  ZENGZHISHUIZHUANXINGSHIGUOJIASHISHIJIANSHUIZHENGCEDEZHONGYAOJUCUOZHIYI,QIYEYINGZHUAZHUZHEICILISHIXINGJIYU,CHONGFENXIANGSHOUZENGZHISHUIZHUANXINGDAILAIDESHUISHOUYOUHUI。BIZHERENWEI,ZAIZHEICIZENGZHISHUIZHUANXINGGUOCHENGZHONG,QIYEYINGCAIQUYIXIADUICE:

                                                    1.CAIGOUGUDINGZICHANYINGJINLIANGHUOQUZENGZHISHUIZHUANYONGFAPIAO

                                                  蜂巢团队注册网址  ZENGZHISHUIZHUANXINGHUIDUIQIYETOUZICHANSHENGZHENGXIAOYING,SHIQIYECUNZAIKUODATOUZIHESHEBEITOUZIDEZHENGCEJILI,CONGERDUIQIYESHOUYICHANSHENGYINGXIANG。DANXUYAOZHUYIDESHI,DUICHUFANGWU、JIANZHUWU、TUDIDENGBUDONGCHANYIWAIDEGOUJINGUDINGZICHAN(BAOKUOJIESHOUJUANZENGHESHIWUTOUZI)、YONGYUZIZHIGUDINGZICHAN(HANGAIKUOJIAN、ANZHUANG)DEGOUJINHUOWUHUOZENGZHISHUIYINGSHUILAOWU,YINGQUDEZENGZHISHUIZHUANYONGFAPIAO,ZHEIYANGCAINENGXIANGSHOUZENGZHISHUIJINXIANGSHUIDIKOUDEZHENGCE。RUGUOGOUJINSHIBUNENGFENQINGGUDINGZICHANYONGTUDE,YEYAOQUDEZENGZHISHUIZHUANYONGFAPIAO,DAIMINGQUEGOUJINGUDINGZICHANDEYONGTUHOU,ZAIZUIZHONGJUEDINGSHIFOUNENGGOUJINXINGZENGZHISHUIJINXIANGSHUIEDEDIKOU。

                                                    2.CAIGOUGUDINGZICHANBIXUXUANZEGONGHUOSHANGDENASHUIRENSHENFEN

                                                    YIBANNASHUIRENQIYEZAICAIGOUGUDINGZICHANSHI,BIXUZAIBUTONGNASHUIRENSHENFENDEGONGHUOSHANGZHIJIANZUOCHUJUEZE。GONGHUOSHANGYOULIANGZHONGNASHUIRENSHENFEN,JIYIBANNASHUIRENHUOZHEXIAOGUIMONASHUIREN。JIADINGGOUJINGUDINGZICHANDEHANSHUIJIAKUANWEIS,GONGHUOSHANGRUOWEIYIBANNASHUIREN,ZEQISHIYONGDEZENGZHISHUISHUILVWEIT1。RUOGONGHUOSHANGWEIXIAOGUIMONASHUIREN(NENGDAOSHUIWUJIGUANDAIKAIZENGZHISHUIZHUANYONGFAPIAO),QIZENGZHISHUIZHENGSHOULVWEIT2。ZECONGYIBANNASHUIRENGONGHUOSHANGHEXIAOGUIMONASHUIRENGONGHUOSHANGCHUGOUJINGUDINGZICHANSHI,KEDIKOUDEZENGZHISHUIJINXIANGSHUIEFENBIEWEI:ST1÷(1+T1)HEST2÷(1+T2)。

                                                    (1)RUOYIBANNASHUIRENZENGZHISHUISHUILVT1QUZHIWEI17%,XIAOGUIMONASHUIRENZENGZHISHUIZHENGSHOULVT2QUZHIWEI3%SHI,ZEYOU:17%÷(1+17%)>3%÷(1+3%),ZEYIBANNASHUIRENQIYECONGYIBANNASHUIRENGONGHUOSHANGCHUCAIGOUGUDINGZICHAN,NENGHUODEGENGDUOKEDIKOUDEZENGZHISHUIJINXIANGSHUIE。

                                                    (2)RUOYIBANNASHUIRENZENGZHISHUISHUILVT1QUZHIWEI13%,T2QUZHIWEI3%SHI,ZEYOU:13%÷(1+13%)>3%÷(1+3%),ZEYIBANNASHUIRENQIYECONGYIBANNASHUIRENGONGHUOSHANGCHUCAIGOUGUDINGZICHAN,NENGHUODEGENGDUOKEDIKOUDEZENGZHISHUIJINXIANGSHUIE。

                                                    3.CAIGOUGUDINGZICHANDIKOUZENGZHISHUISHIJIDEXUANZE

                                                  蜂巢团队注册网址  DANGQIYEGOUMAIGUDINGZICHANSHI,BIXUKAOLVGUDINGZICHANDEGOUJINSHIJI。YIBANLAISHUO,GOUJINQIYEZAICHUXIANDALIANGZENGZHISHUIXIAOXIANGSHUIESHIQIGOURU,ZHEIYANGZAIGUDINGZICHANGOUJINGUOCHENGZHONGJIUKEYISHIXIANJINXIANGSHUIEDEQUANEDIKOU。FOUZE,RUOZAIYIDINGSHIQI,GOUJINGUDINGZICHANDEJINXIANGSHUIEDAYUGAISHIQIDEXIAOXIANGSHUIE,ZEGOUJINGUDINGZICHANJIUHUICHUXIANYIBUFENJINXIANGSHUIEBUNENGSHIXIANDIKOUDEXIANXIANG,CONGERJIANGDIGUDINGZICHANDIKOUDEFUDU。YINCI,ZENGZHISHUIZHUANXINGHOU,QIYEBIXUDUIGUDINGZICHANTOUZIZUOCHUCAIWUYUSUAN,HELIGUIHUATOUZIHUODONGDEXIANJINLIULIANG,FENQIFENPIJINXINGGUDINGZICHANGENGXIN,YISHIXIANGUDINGZICHANTOUZIGUIMO、SUDUYUQIYECAISHUIMUBIAODEXIANGHUPEIHE。

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