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作为1994年税制改革的“重中之重”,我国新增值税制已经平稳运行了4个财政年度,对于规范分配关系,保障财政收入稳定增长发挥了巨大作用,但在运行过程中其缺陷已经有所暴露,同时,几年的征管实践也为对其进行进一步改进完善提供了宝贵经验和有利的外部环境,本文拟对增值税类型的选择谈一点粗浅的认识。 依据扣除项目范围的不同,增值税可分为三种类型:第一种类型是指扣除项目中包含当期购进的全部固定资产的价值,这种类型的增值税从全社会范围看相当于仅对消费晶征税,因而被称为消费型增值税不仅完全消除了重复课税,而且是对产品物质消耗的提前扣除。第二种类型是将固定资产折旧额纳入扣除项目,这样从
As the “top priority” of the tax reform in 1994, the new value added tax system in our country has been running smoothly for 4 financial years, which has played a great role in regulating the distribution and guaranteeing the steady growth of fiscal revenue. However, the defects in the operation have been At the same time, several years of collection and management practices also provide valuable experience and a favorable external environment for further improvement and perfection. This article intends to talk about the choice of value-added tax to a little superficial understanding. Depending on the scope of the deduction, the VAT can be divided into three types: The first type refers to the deduction of the value of all fixed assets purchased in the current period. This type of value-added tax is equivalent to only The tax on consumption of crystal, which is known as consumer value-added tax has not only completely eliminated double taxation, but also an early deduction of product material consumption. The second type is the amount of fixed assets included in the deduction of deductions, so from