论文部分内容阅读
减税还 国家计委经济研究所韩凤芹在《科学时报》撰文分析,增值税是对商品课税的一种形式,它是以厂商生产经营过程中的增值额为课税对象所课征的税收。按税基划分,增值税可分为生产型增值税、收入型增值税和消费型增值税三类,三者最大的区别表现在计算增值税时,对企业当年购入资产的固定资产价值如何进行税务处理上。生产型增值税规定对购入的固定资产价值不作扣除,而收入型增值税规定按折旧方法对固定资产价值逐年进行扣除,消费型增值税规定对购入的固定资产价值当年一次性扣除。我国是在1994年税制改革中普遍采用生产型增值税的。 从企业的税负来看,官方一再表明从总体上我国没有更多的减税空间,主要是我国宏观税负在国际水平上属于偏低之列,而具体税种也没有明显偏高之嫌,具体的减轻企业负担举措更多地要依靠清理过多的乱收费以及进行费改税来实
Tax cuts also Han Fengqin Economic Research Institute of State Planning Commission in the “Science Times” author analysis of value-added tax is a form of taxation of goods, it is based on the value-added tax during the manufacturing and operation of the tax levied by the object tax . According to the tax base, value added tax can be divided into three types: production value added tax, income value added tax and consumer value added tax. The biggest difference between the three lies in the value of fixed assets purchased by enterprises in the year when calculating value added tax For tax treatment. The production value added tax stipulates that the value of fixed assets purchased shall not be deducted, while the income-type value-added tax stipulates that the value of fixed assets shall be deducted year by year according to the depreciation method. The consumption-type VAT stipulates a one-time deduction for the purchased fixed assets. Our country generally adopted the production-type VAT in the tax reform in 1994. From the tax burden of the enterprises, the government has repeatedly demonstrated that there is generally no room for tax reduction in our country. The main reason is that the macro tax burden in China is low at the international level, and the specific taxes are not apparently too high. Specific measures to reduce the burden on enterprises to rely more on clean up excessive fees and charges to implement tax reform