消费型增值税改革对企业产生了一系列的影响,本文首先从增值税改革的内涵出发,具体探讨了新型增值税下固定资产核算产生变化后对企业的影响以及现行制度中仍旧存在的问题。 Consumption VAT reform has a series of impact on the enterprise. First of all, starting from the connotation of the VAT reform, this paper discusses the impact on the enterprise after the change of fixed assets accounting under the new VAT and the problems still existing in the current system.