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2009年全国实行增值税转型,主要针对第二产业的机器设备实施税前抵扣。这一改革预计可为企业减轻税负1200亿元,对于企业(尤其是资本密集型企业)来讲无疑是个利好消息。但这是否意味着增值税改革彻底了?
In 2009, the country implemented the transformation of value-added tax and implemented the pre-tax deduction for the machinery and equipment of the secondary industry. This reform is expected to reduce the tax burden on enterprises by 120 billion yuan, undoubtedly good news for enterprises (especially capital-intensive enterprises). But does this mean that the VAT reform is complete?