供热企业对以票控税政策的财务敏感性探究——以国有农场供热站为例

Research on the Financial Sensitivity of Heating Enterprises to Invoice Controlling Tax Policy—Take the State-Owned Farm Heating Station as an Example

摘要: 针对中国“三北地区”国有农场自供热生产企业经营乏力而又饱受资金紧张困扰的客观实际，结合国家对增值税实施“以票控税”政策和给予供热企业实施免税优惠照顾政策，采用判断推理法、对比法和案例分析法等，简述了以票控税的政策涵义，剖析了国有农场供热企业纳税状况及问题，着重探讨了国有农场供热企业对增值税以票控税政策实施的财务敏感性表现，并据以提出了可为农场供热企业科学制定采购发票以克服财务敏感性的建议。

Abstract: Aiming at the objective reality that the state-owned farm self-heating production enterprises in China’s “Three Norths” are weak in operation and suffering from financial constraints, combined with the state’s implementation of the “Control tax by invoice” and the provision of heating enter-prises. The implementation of tax-free preferential care policies, using judgment and reasoning, comparison and case analysis, briefly described the policy implications of controlling taxes by in-voices, analyzed the tax status and problems of state-owned farm heating companies, and focused on the state-owned farm heating companies. Based on the performance of the financial sensitivity of the implementation of the VAT invoice control tax policy, it has put forward positive suggestions that can scientifically formulate the purchase invoice control system for farm heating enterprises to overcome financial sensitivity.