随着我国市场经济的发展,我国对增值税进行了改革,以适应现代经济发展的需要,为了适应世界贸易组织的开放政策,中国根据自己的发展情况,开始实行了税制改革:消费型增值税,其增值税类型是为了更好地适应经济和财政的发展需要,为政府支出和宏观经济调控提供一个更有力的财政支持,保证企业的可持续发展。本文从增值税转型核心出发,重点论述增值税转型对企业财务指标及财务活动产生的影响。 With the development of China’s market economy, China has conducted a reform on its value-added tax to meet the needs of the development of the modern economy. In order to adapt to the WTO’s opening-up policy, China began to implement the tax reform according to its own development situation. The consumption-based value added tax , The VAT type is to better meet the needs of economic and financial development, providing a stronger financial support for government spending and macroeconomic regulation and control, and ensuring the sustainable development of enterprises. This article starts from the core of value-added tax transformation, and focuses on the impact of value-added tax transformation on enterprise financial indicators and financial activities.