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国家税务总局局长谢旭人在“中国财税论坛2005”上表示,“十一五”期间,我国将积极稳妥地深化税制改革,重点包括:改革增值税制度,实现增值税转型,将设备投资纳入增值税抵扣范围等内容。所谓增值税转型,就是将中国现行的生产型增值税转为消费型增值税。在现行的生产型增值税税制下,企业所购买的固定资产所包含的增值税税金,不允许税前扣除;而如果实行消费型增值税,则意味着这部分税金可以在税前抵扣。世界上采用增值税税制的绝大多数市场经济国家,实行的都是消费型增值税,因为它有利于企业进行设备更新改造。一、我国现行增值税存在的不足之处第一,生产型增值税税负较重且不均匀,削弱了企业投资能力,扩大了地区之间的经济差异。根据规定,我国企业购入固定资产所支付的增值税直接计入固定
At the “China Finance and Taxation Forum 2005,” Xie Xuren, director of the State Administration of Taxation, said: During the 11th Five-Year Plan period, China will actively and steadily deepen tax reform. The key points include: reforming the VAT system and realizing VAT transformation; Investment included in the scope of VAT deduction and so on. The so-called value-added tax reform means converting the current value-added production VAT in China into consumption-based value-added tax. Under the current production VAT system, the value-added tax (VAT) included in the fixed assets purchased by enterprises is not allowed to be deducted before taxation. If CPV is implemented, this means that the tax can be deducted before tax. Most market economy countries that adopt the VAT system in the world are practicing consumer-type VAT because it is conducive to the renovation of equipment by enterprises. First, the existing shortcomings of China’s existing value-added tax First, the production-type VAT tax burden heavier and uneven, weakening the capacity of enterprises to invest and expand the economic differences between regions. According to the regulations, VAT paid by Chinese enterprises for purchasing fixed assets is directly included in the fixed value