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本文通过实证分析表明,增值税转型直接带动了企业设备投资爆发性增长,在降低同期增值税税负率的同时,还使得企业销售利润率和成本工资率呈螺旋式攀升,提高了纳税人的负担能力,减税效应显著,但减税效应表现出随投资边际效益递减而递减的趋势。社会福利企业的政策性减税效果也显示相近规律,目前人均3.5万元的退税限额已明显偏低。资源综合利用产品即征即退方法和免税方法引起了同类产品受益上的差异,免税方法减税效应更大。为此本文建议,“十三五”时期应实行营改增与增值税再转型并重的政策,允许纳税人所有经营性用途的汽车、不动产等物耗性支出和所有外购服务支出列入抵扣范围,最终实现“工资+利润”的税基格局。对社会福利企业实行人均减税限额标准指数化政策,对资源综合产品实行按实际利用废旧资源数量和即征即退比例双限额退免税政策,将更好地发挥增值税结构性减税的功能性作用。
The empirical analysis shows that the transformation of value-added tax has directly led to the explosive growth of investment in enterprise equipment. While reducing the VAT tax burden over the same period, the sales profit rate and cost-wage rate have also spirally increased, raising the taxpayer’s Affordability and tax reduction effects are significant, but the tax reduction effect shows a decreasing trend as the marginal benefit of investment diminishes. Social welfare enterprises also show a similar tax reduction effect of the policy, the current per capita 35,000 yuan tax rebate limit has been significantly lower. The tax rebate method and tax exemption method of resource comprehensive utilization products caused the difference in benefits of similar products, and tax-exempt methods have a greater tax-reduction effect. Therefore, this paper suggests that both “VAT reform” and “value-added tax reform” should be implemented in the “13th Five-Year Plan” period. All taxpayers’ consumption expenditures such as automobiles and real estate, and all outsourced service expenditures should be included The scope of the deduction, and ultimately the “salary + profit ” tax base pattern. The social welfare enterprises to implement per capita tax deduction limit index indexation policy, the implementation of resources integrated products according to the actual use of waste resources and the number of double-quota deduct tax refund policy, will better play the role of VAT structural tax cuts Sexual function.