外文翻譯---試析增值稅改革對中小企業(yè)的影響-文庫吧
2025-04-17 08:45 本頁面
【正文】 fall sharply, to further reduce the tax burden of small and medium enterprises. (2) for small businesses create the fair tax environment. The smallscale VAT payers basically all belong to small businesses. In the original VAT regulations, 3 whether industry under smallscale taxpayers or mercial smallscale taxpayers, the tax burden are far higher than average taxpayer. If press 16 provinces and cities in 2020 general VAT taxpayer average tax industry for 4. 04 %, mercial % calculation, industrial smallscale taxpayers tax is the general taxpayer39。s 1. 49 times, mercial smallscale taxpayers tax is the general taxpayer39。s 3. 42 times. New VAT regulations has overe original VAT regulations about the unfair treatment smallscale taxpayers can juggle general VAT taxpayer and smallscale VAT taxpayer in the interests of the general taxpayer deductible, purchases fixed assets purchases tax amount of shockload of slashed smallscale taxpayers online, for small businesses to create a fair tax environment. (3) to small and medium enterprises cash flow increases, equipment updating and technology upgrades. The shortage of capital and equipment aging, backward in technology is restricted factors to the development of small and mediumsized enterprises. The implementation of consumptionbased valueadded tax eased the burden of small and medium enterprises, so the VAT increase cash flow get, can help to alleviate the strain of small and mediumsized enterprise funds. At the same time, because of the implementation of consumptionbased valueadded tax of purchased equipment more advanced means, the higher the price, the more revenue tax deductible, payable tax amount is less, so can encourage enterprise equipment update and upgrade technology. Second, the transformation of valueadded tax in promoting smes development flaws Although the transformation of valueadded tax from many of the small and medium enterprises to improve tax environment, but relative to the economic development of small and mediumsized enterprises in place of the importance and market environment, its support for the insufficient still, some policy even restrain the development of smes. (1) to small and medium enterprises tax the support strength is not enough. Laborintensive small and mediumsized enterprises in solving the employment problem played an important role in the development of population, China as a country, solving the employment problem without laborintensive the development of smes. However, productionbased valueadded tax to consumptionbased valueadded tax to each kind of enterprise tax cuts, obviously, the same effect is not the big enterprise capital intensive tax reductions are more obvious. Laborintensive smes of fixed assets, the proportion of the low ine tax deductible, pay taxes, less tax 4 burden, the effect is not o
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