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我国现行增值税制采取对外购固定资产的税金不予扣税的生产型,存在重复征税,影响出口产品的竞争力,不利于鼓励科技进步并容易出现税务管理上的漏洞等诸多方面的问题。选择消费型增值税,将固定资产的已纳税金纳入增值税的扣税范围,实行彻底扣税,是完善增值税的必然趋势。从税收收入的稳定性及企业的税负变化程度等方面考察,这一转型不仅是必要的,也是可行的。
The existing value-added tax system in our country adopts the tax-deductible production type of purchased fixed assets and has the problems of repeated taxation, the competitiveness of export products, the promotion of scientific and technological progress and the vulnerability of tax administration. Select consumer-type VAT, will have been included in the fixed assets tax VAT tax deduction, the implementation of a thorough tax deduction, is the inevitable trend of improving the value-added tax. From the perspective of the stability of tax revenue and the degree of tax burden on enterprises, this transformation is not only necessary but also feasible.