Journal of Hebei University of Water Resources and Electric Engineering

Journal of Hebei University of Water Resources and Electric Engineering ›› 2018, Vol. 28 ›› Issue (4): 58-61.DOI: 10.16046/j.cnki.issn2096-5680.2018.04.013

• Management Science Research • Previous Articles     Next Articles

The Choice of Different Investment Modes after “Replacing Business Tax with Value-added Tax”

ZHENG Yu-mei,ZHAO Xiao-yi,LIU Li-xiang   

  1. Hebei University of Water Resources and Electric Engineering,061001,Cangzhou,Hebei,China
  • Received:2018-03-05 Revised:2018-09-18 Online:2018-12-31 Published:2019-01-31

“营改增”后企业不同投资方式之选择

郑宇梅，赵晓毅，刘丽香   

  1. 河北水利电力学院，河北省沧州市重庆路1号 061001
  • 作者简介:郑宇梅(1978-)，女，河北水利电力学院副教授，研究方向:税收改革｡E-mail:zym2k@126.com
  • 基金资助:
    2018年度河北省社会科学发展研究课题:“营改增”对河北相关行业的影响及纳税筹划研究(201803020135);; 河北省高等学校人文社会科学研究青年基金项目:基于构建和谐税收关系的河北企业积极应对营改增策略研究(SQ181108)

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Abstract: Through the method of reasoning with data,this paper analyzes the comprehensive tax burden of enterprises under different investment modes,and puts forward the suggestions for the selection of investment mode.The tax burden of foreign investment is the lightest,and the tax burden of inventory investment is the heaviest.The purpose of the paper is to propose the reference for the choice of different investment modes after“replacing business tax with value-added tax”.

Key words: value-added tax, investment mode, chattel, real estate

摘要： 文中采用数据推理论证的方法,分析了不同投资方式下企业投资后的综合税负情况,并在此基础上提出了投资方式选择的建议,即利用现金对外投资税负最轻,利用存货投资税负最重,以期对"营改增"后企业投资方案的选择提供参考借鉴。

关键词: 增值税, 投资方式, 动产, 不动产

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