外文翻譯---試析增值稅改革對中小企業(yè)的影響-wenkub
2023-05-19 08:45:20 本頁面
【正文】 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 obvious. In small and medium enterprises, small businesses more weak, tax policy to small businesses must be more to tilt. Although the new VAT regulations for smallscale taxpayers sell greatly decreased the online, but also just changed the original regulations to the general taxpayer39。shortage。 1 附： A Study on The Effect of Reform of Valueadded Tax to The Minor Enterprises Abstract For small and mediumsized enterprise development VAT transformation with ease the tax burden, create a fair tax environment influence。perfect 2 A Study on The Effect of Reform of Valueadded Tax to The Minor Eterprises One, the transformation of valueadded tax for small and mediumsized enterprise development and its positive impact In order to reduce the tax burden on taxpayers, improve the VAT system, November 5, 2020, the state council the 34 times executive meeting since January 2020, decision of 1 in nationwide VAT transformation, will productionbased valueadded tax to consumptionbased valueadded tax, the main content is: since January 2020, 1st, to keep the VAT rate unchanged on the premise that allows a nationwide (regardless of regional and industry) general VAT taxpayer deduction of all its ne
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