李绍平;魏翠颖;

• 1:大庆石油学院经济管理学院,大庆石油学院经济管理学院 黑龙江大庆163318,黑龙江大庆163318

摘要：

增值税转型过程中,由于对购进固定资产进项税额抵扣政策的不同,必将引起相关财务指标的变化.从固定资产投资报酬率、投资风险、投资能力等方面,分析增值税转型对企业固定资产投资产生的不同影响.结果表明,增值税转型对企业固定资产投资具有很多积极影响.增值税转型提高企业固定资产投资报酬率,降低企业固定资产投资风险,加强了企业固定资产的投资能力,有利于调动企业扩大固定资产投资、加强技术更新改造的积极性.

关键词： 增值税转型;固定资产投资;财务指标

Abstract: During the transformation of value-added tax,the different credit policy of input value-added tax when enterprises buy fixed assets will cause some financial indexes to change.This paper analyses the different effects of transformation of value-added tax on the investment of enterprise fixed assets from remuneration rate of investment,investment risk and investment capacity of fixed assets.The results indicate that the transformation of value-added tax exerts many positive effects on the investment of enterprise fixed assets.The transformation of value-added tax enhances the remuneration rate of investment,reduces investment risk,strengthens investment ability of enterprise fixed assets,is beneficial to the renewal and transformation of technique.

Keywords: transformation of value-added tax;investment of fixed assets;financial indexes

基金项目: 黑龙江省教育厅人文社会科学研究项目(10512152)

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参考文献：

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