生产用固定资产
- 【财】fixed assets for production purpose
生产用固定资产-
企业外购生产用固定资产支付的增值税，按照抵扣政策不同分为消费型增值税、收入型增值税和生产型增值税；
The VAT ( Value Added Tax ) paid for fixed assets by enterprise used for production can be divided into consumption VAT , income VAT and production VAT .
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文章指出加大生产经营用固定资产的投入、加快固定资产更新改造是提高当前上市汽车生产企业绩效的有效途径。
It also points out that the effective way to improve economic efficiency is to increase the fixed investments of production facilities and speed up the transformation and renovation of the fixed assets .