外文翻譯---試析增值稅改革對中小企業(yè)的影響(存儲版)
【正文】 eadded 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 new purchase equipment input VAT contained not finish buckle the input tax deduction, and next continue to carry forward, smallscale taxpayers downgrading of 3 % unified online. The transformation of valueadded tax in a certain extent, improved the tax environment of small and mediumsized enterprises to many adversity, the development of small and mediumsized enterprises have a positive impact. (1) reduce the tax burden on small and mediumsized enterprises. The transformation of valueadded tax from two aspects reduced the smes in the tax burden. One is to put the productionbased valueadded tax to consumptionbased valueadded tax, average taxpayer new purchases (including donations and real investment) fixed assets, fixed assets for homemade the purchasing goods or taxable services obtained, lease financing for fixed assets of fixed assets and the transportation fees paid for the VAT amount can be deducted. According to the forecast, this reform to a certain extent, reduce the enterprise39。shortage。s startups to execute drawback policy, in order to guarantee the plete chain of valueadded tax deduction, drawback proportion by measuring finance bear ability can be determined after. (3) increase deduction project, the enterprise of intangible assets purchased input VAT deduct encourage smes technology gen Innovation. Currently VAT taxpayer accept pay business tax when the business, can touch buckle purchases tax amount of only transport business, in addition, VAT taxpayer accept pay business tax of other businesses are not deduction input tax. For small and mediumsized enterprise innovation perfect encourage tax policy, the author suggest the intangible assets purchased for enterprise ine taxes, deduct deduct a percentage shall not be lower than the transportation expenses deducted proportion. Reason has 2: it is now the business tax rate of the transfer of intangible assets for 5 %, higher than the transportation 3 % tax rate, which means that panies intangible asset purchases tax burden than transportation cost of taxes, so its DiKouLv should also higher than DiKouLv transportation expenses。一是將生產(chǎn)型增值稅轉(zhuǎn)為消費(fèi)型增值稅 ， 一般納稅人新購進(jìn) (包括捐贈和實(shí)物投資 ) 的固定資產(chǎn)、用于自制固定資產(chǎn)的購進(jìn)貨物或應(yīng)稅勞務(wù)、融資租賃獲得的固定資產(chǎn)及為固定資產(chǎn)所支付的運(yùn)輸費(fèi)用的增值稅進(jìn)項(xiàng)稅額可予以抵扣。如按2020 年 16省市增值稅一般納稅人的平均稅負(fù)工業(yè)為 4. 04 %、商業(yè)為 %計(jì)算，工業(yè)小規(guī)模納稅人稅負(fù)是一般納稅人的 1. 49倍，商業(yè)小規(guī) 模納稅人稅負(fù)是一般納稅人的 。然而 ,生產(chǎn)型增值稅轉(zhuǎn)為消費(fèi)型增值稅對各類企業(yè)的減稅效應(yīng)不相同 ,顯然 ,資本密集型的大企業(yè)減稅效果更明顯。我國初創(chuàng)中小型企業(yè)關(guān)閉比重高和稅收負(fù)擔(dān)重與缺乏稅收政策的扶持有一定關(guān)系。因此 ， 筆者建議對增值稅小規(guī)模納稅人實(shí)行免稅政策 ， 切實(shí)減輕小型企業(yè)稅收負(fù)擔(dān)。既然運(yùn)輸費(fèi)用可計(jì)算抵扣 7 %的進(jìn)項(xiàng)稅額 ， 那么對企業(yè)購進(jìn)的無形資產(chǎn)允許扣除進(jìn)項(xiàng)稅額的比例可考慮定為 10 %。 (三 ) 增加抵扣項(xiàng)目 ， 對企業(yè)購進(jìn)的無形資產(chǎn)允許扣除進(jìn)項(xiàng)稅額 ， 鼓勵(lì)中小型企業(yè)技術(shù)創(chuàng)新。但是 ， 新增值稅條例只規(guī)定允許一般納稅人抵扣新購進(jìn)的固定資產(chǎn)、用于自制固定資產(chǎn)
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