外文翻譯---試析增值稅改革對(duì)中小企業(yè)的影響-文庫(kù)吧在線文庫(kù)
【正文】 的購(gòu)進(jìn)貨物或應(yīng)稅勞務(wù)、融資租賃獲得的定資產(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 ，而對(duì)促進(jìn)中小型企業(yè)創(chuàng)新起著重要作用的無(wú)形資產(chǎn)不給予抵扣進(jìn)項(xiàng)稅額 ,挫傷了中小型企 業(yè)技術(shù)創(chuàng)新的積極性。我國(guó)對(duì)小型企業(yè)的稅收優(yōu)惠主要體現(xiàn)在企業(yè)所得稅中 ,而對(duì)于眾多利潤(rùn)微薄甚至虧損的小型企業(yè)來(lái)說(shuō) ,增值稅及相關(guān)稅費(fèi)的負(fù) 擔(dān)更重。消費(fèi)型增值稅的實(shí)施減輕了中小型企業(yè)的增值稅負(fù)擔(dān)，從而使其現(xiàn)金流得到增加，有利于緩解中小型企業(yè)資金緊張狀況。征收率的大幅下調(diào)，進(jìn)一步減輕了中小型企業(yè)的稅收負(fù)擔(dān)。 關(guān)鍵詞： 增值稅轉(zhuǎn)型；中小型企業(yè)；積極影響；不足；完善 7 試析增值稅改革對(duì)中小企業(yè)的影響 一、增值稅轉(zhuǎn)型及其對(duì)中小 型企業(yè)發(fā)展的積極影響 為降低納稅人稅收負(fù)擔(dān) ， 完善增值稅制度 ， 2020年 11月 5日 ， 國(guó)務(wù)院第 34次常務(wù)會(huì)議決定自 2020年 1月 1日起在全國(guó)范圍內(nèi)實(shí)施增值稅轉(zhuǎn)型改革 ， 將生產(chǎn)型增值稅轉(zhuǎn)為消費(fèi)型增值稅 ， 主要內(nèi)容是 ： 自 2020年 1月 1日起 ， 在維持現(xiàn)行增值稅稅率不變的前提下 ， 允許全國(guó)范圍內(nèi) (不分地區(qū)和行業(yè) )的所有增值稅一般納稅人抵扣其新購(gòu)進(jìn)設(shè)備所含的進(jìn)項(xiàng)稅額 ,未抵扣完的進(jìn)項(xiàng)稅額結(jié)轉(zhuǎn)下期繼續(xù)抵扣 ， 同時(shí) ，將小規(guī)模納稅人征收率統(tǒng)一調(diào)低至 3 %。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 effec
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