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:WiththefurtherdeepeningofVATinourcountry,ourcountryhascompletedthefirststepofbusinesstransformationandincrease.Next,thereformofVATtaxratewillbepromoted.In2018,PremierLipointedoutthattheoriginalmulti-leveltaxrateshouldbeadjusted,andthetaxrateofmanufacturingindustryshouldbeadjustedfrom17%to16%.Thisfurtherreducesthetaxburdenofmanufacturingenterprises,whichhasapositiveincentiveroleinpromotingtheupgradingandtransformationofindustrialequipmentinChina.ThispapertakesChangzhouHengtaiMachineryRoomEquipmentCo.,Ltd.,theauthor'sinternshipunit,asanexampletoanalyzethetaxsituationchangesofHengtaiMachineryRoomEquipmentCo.,Ltd.andthepossibleproblemsofthecompany,andputsforwardsomesuggestionsforimprovement.ThispaperattemptstotakeChangzhouHengtaiMachineryRoomEquipmentCo.,Ltd.asasampletoobservethetaxchangesofChina'smanufacturingindustrybeforeandafterVATreform,andsummarizesthepositiveroleofVATreform,aswellashowtoseizetheopportunityofthisreformforsmallandmedium-sizedenterprisestoobtainalargedegreeofgovernmentdividends.Keywords:VATtaxrate,businessincrease,SMEs目录一、绪论........................................................................................................................................3（一）研究背景......................................................................................................................3（二）研究意义......................................................................................................................5（三）增值税的相关理论.......................................................................................................51、增值税转型概念界定.................................................................................................52、生产型增值税改革动因.............................................................................................5（四）中小企业的相关理论阐述...........................................................................................61、中小企业的界定........................................................................................................62、我国中小企业的发展现状和所处地位.....................................................................8二、恒泰机房简介及税收现状.......................................................................................................8（一）常州恒泰机房设备有限公司简介...............................................................................8（二）恒泰机房税收状况变迁...............................................................................................9三、恒泰机房存在的问题及分析...................................................................................
