外文翻譯---試析增值稅改革對中小企業(yè)的影響-文庫吧資料
2025-05-22 08:45本頁面
【正文】 d lack of tax policy support have particular concern. VAT, for example, whether new VAT regulations or the original VAT regulations, failed to startup smes set the preferential policies. And in early stage of business of small and mediumsized enterprises, it happened the shortage of capital and operating losses, value added tax is mon to startup smes brought heavy tax burden and pay VAT greatly reduces the startup of small and medium enterprises usable capital, increased the risk of collapse of small and mediumsized enterprises. (3) encourage small and mediumsized enterprise technology innovation unfavorable. Innovation is the tax policy support key, in enterprise ine tax and valueadded tax, business tax incentive innovation in many of the small and mediumsized enterprise innovation policy encouraged to play a positive role. However, the new rules to allow only VAT regulations of general taxpayer deduction new purchases fixed assets, used for homemade fixed assets purchase goods or taxable services, lease financing for the fixed assets and get fixed assets of the transportation fees paid for input VAT of small and mediumsized enterprises, and to promote the innovation plays an important role of intangible assets not give deduction input tax, dampened enthusiasm of technological innovation of small and mediumsized enterprises. Three, perfecting the VAT reform, promote the development of small and mediumsized enterprises (1) to increase small business VAT support. Small enterprises are small, profit is 5 low, the taxation is very sensitive, for these enterprises implement the policy of tax reduction or exemption can effectively promote their development. At present to small business tax preferential tax mainly reflects in enterprise ine tax, small enterprise profit, the small enterprise ine tax preferential no matter how the efforts, their help is limited, and for them of VAT preferential policy meaning more. Therefore, the author suggest to VAT smallscale taxpayers subject to exemption policy to reduce the tax burden on small businesses. (2) the startups of VAT preferential policies to improve survival startups. Development of small and mediumsized enterprises should increase the survival rate of startups, and value added tax is China39。s 1. 49 times, mercial smallscale taxpayers tax is the general taxpayer39。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 consumptio
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