外文翻譯---試析增值稅改革對中小企業(yè)的影響-展示頁
2025-05-27 08:45本頁面
【正文】 nbased 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。smes。 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。 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。shortage。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, indust
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