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当前,随着增值税转型改革的进一步深入,对国民经济发展起到了极大的推动作用,并且实施增值税还能够很好的防止现代生产型增值税税制中确立的重复征税的因素,避免企业在机械设备投资方面存在过大的税收负担,能够提高投资的积极性,扩大内需,提高企业技术水平、制定合理的产业结构,创新经济增长方式,进一步增强了企业的市场竞争实力与抗风险能力,及时有效应对金融危机下产生的不良影响,发挥着重要的作用。
At present, with the further deepening of the VAT reform, it has played a significant role in promoting the development of the national economy. Moreover, the implementation of value added tax can also well prevent the double taxation in the modern value-added tax system and avoid double taxation Enterprises have excessive tax burden on machinery and equipment investment, which can increase the enthusiasm for investment, expand domestic demand, improve the technological level of enterprises, formulate a reasonable industrial structure, innovate the mode of economic growth, and further enhance the market competitiveness and risk-resistance capability of enterprises , Timely and effectively respond to the adverse effects of the financial crisis, playing an important role.