外文翻譯---試析增值稅改革對(duì)中小企業(yè)的影響-預(yù)覽頁(yè)
【正文】 業(yè)的稅收扶持力度不夠 勞動(dòng)密集型中小型企業(yè)在解決就業(yè)問(wèn)題上發(fā)揮了重要作用 ,我國(guó)作為發(fā)展中的人口大國(guó) ,解決就業(yè)難題離不開勞動(dòng)密集型中小型企業(yè)的發(fā)展。 資金短缺、設(shè)備老化、技術(shù)落后是制約中小型企業(yè)發(fā)展的主要因素。在原增值稅條例下，無(wú)論是工業(yè)小規(guī)模納稅人還是商業(yè)小規(guī)模納稅人，其稅負(fù)均遠(yuǎn)高于一般納稅人。《中華人民共和國(guó)增值稅暫行條例》 (國(guó)務(wù)院令第 134 號(hào) ) (下稱原增值稅條例 ) 規(guī)定 ， 小規(guī)模納稅人的征收率，工業(yè)為 6 %，商業(yè)為 4 %，而《中華人民共和國(guó)增值稅暫行條例》 (國(guó)務(wù)院令第 538號(hào) ) (下稱新增值稅條例 ) 將小規(guī)模納稅人的征收率統(tǒng)一降低至 3 %。 此次增值稅轉(zhuǎn)型從兩方面減輕了中小型企業(yè)的稅收負(fù)擔(dān)。完善增值稅改革 ,促進(jìn)中小型企業(yè)發(fā)展 ,可采取加大對(duì)小型企業(yè)的增值稅支持力度、對(duì)初創(chuàng)企業(yè)實(shí)行增值稅優(yōu)惠政策等措施。 2 it is to belong to the general taxpayer39。s 1. 49 times, mercial smallscale taxpayers tax is the general taxpayer39。smes。 the positive But also the existence of small and mediumsized enterprise tax support for small and mediumsized enterprises to startup enough and lack of tax supporting inadequate. Perfect VAT reform, promote the development of small and mediumsized enterprises, can adopt to increase small business for startups support and preferential policies of VAT. Keywrods: The transformation of valueadded tax。s tax burden. Two is to reduce smallscale taxpayers online. The provisional regulations on VAT (the state council makes the 134 number) (hereinafter referred to as the original regulations) regulation, smallscale VAT taxpayer online for 6 %, industrial, mercial for 4 %, the PRC provisional regulations on VAT (the state council makes the 538 number) (hereinafter referred to as the new VAT regulations) will smallscale taxpayers to reduce the unified online 3 %. The online 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 first big taxes, of VAT of startups in improving its survival preferential policies on has important significance. Specific measures according to the type of taxpayer: one is to belong to determine the startups smallscale taxpayers subject to exemption policy。但同時(shí)也存在對(duì)中小型企業(yè)的稅收扶持力度不夠、對(duì)初創(chuàng)中小型企業(yè)缺乏稅收扶持等不足。 (一 ) 減輕了中小型型企業(yè)的稅收負(fù)擔(dān)。二是降低小規(guī)模納稅人征收率。 增值稅中的小規(guī)模納稅人基本上都屬于小企業(yè)。 (三 ) 有利于中小型企業(yè)現(xiàn)金流的增加、設(shè)備的更新和技術(shù)的升級(jí)。 8 二、增值稅轉(zhuǎn)型在促進(jìn)中小型企業(yè)發(fā)展上的不足 盡管增值稅轉(zhuǎn)型從多方面改善了中小型企業(yè)的稅收環(huán)境 ,但相對(duì)于中小型企業(yè)在經(jīng)濟(jì)發(fā)展中的重要性及所處的市場(chǎng)環(huán)境 ,其扶持力度還不夠 ,有些政策甚至抑制中小型企業(yè)的發(fā)展。在中小型企業(yè)中 ,小型企業(yè)更為弱小 ,稅收政策更應(yīng)向小型企業(yè)傾斜。 (二 ) 對(duì)初創(chuàng)中小型企業(yè)缺乏稅收扶持 在中小型企業(yè)中 ,相對(duì)于成熟企業(yè) ,初創(chuàng)企業(yè)面臨著更多的考驗(yàn) ,能否存活是其最大的問(wèn)題。而對(duì)處于初創(chuàng)業(yè)階段的中小型企業(yè)來(lái)說(shuō) ,發(fā)生資金短缺、經(jīng)營(yíng)虧損是普遍現(xiàn)象 ,增值稅給初創(chuàng)中小型企業(yè)帶來(lái)了沉重的稅收負(fù)擔(dān) ,繳納增值稅大大減少了初創(chuàng)中小型企業(yè)的可用資金 ,增加了中小型企業(yè)的倒閉風(fēng)險(xiǎn)。 9 小型企業(yè)規(guī)模小 ， 利潤(rùn)低 ， 對(duì)稅費(fèi)極為敏感 ， 對(duì)此類企業(yè)實(shí)行減免稅政策能有效促進(jìn)它們的發(fā)展。 發(fā)展中小型企業(yè)首先應(yīng)提 高初創(chuàng)企業(yè)的存活率 ， 而增值稅是我國(guó)第一大稅種 ， 對(duì)初創(chuàng)企業(yè)實(shí)行增值稅優(yōu)惠政策在提高其存活率上有著重要意義。為完善鼓勵(lì)中小型企業(yè)創(chuàng)新的稅收政策 ， 筆者建議對(duì)企業(yè)購(gòu)進(jìn)的無(wú)形資產(chǎn)允許扣除進(jìn)項(xiàng)稅金 ， 扣除比例應(yīng)不低于運(yùn)輸費(fèi)用的扣除
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