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1984年,全国推行第二步利改税,钢铁行业由原实行的工商税改为增值税、产品税和营业税。新税制条例规定:对钢坯和钢材执行增值税,钢坯税率8％,钢材税率为14％;对钢锭、生铁、铁合金等执行产品税,税率分别为3％和10％。根据条例,我国增值税扣除范围统一规定为:扣除外购原材料、燃料、动力、包装物、低值易耗品和委托加工费的税金。但对钢材和钢坯却又另外制订了法定扣除项目,只准扣除外购生铁、废钢、钢坯、钢材的税金。这种扣除既不规范也不合理。我国增值税中统一规定的六项扣除,与国际上68个已实行增值税的国家相比,已减
In 1984, the second step of the tax reform was implemented throughout the country. The industrial and commercial tax in the steel industry was changed to value added tax, product tax and business tax. The new tax system provides that VAT is enforced on billet and steel, with a billet rate of 8% and a steel tax rate of 14%. Product taxes on steel ingot, pig iron and ferroalloy are taxed at 3% and 10% respectively. According to the regulations, the deduction range of value added tax in our country is uniformly set as follows: deducting taxes on purchased raw materials, fuels, power, packaging, low-value consumables and commissioned processing fees. However, statutory deductions for steel and billet are separately formulated and only taxes on the purchase of pig iron, scrap, billet and steel are to be deducted. This deduction is neither norms nor reasonable. The six deductions stipulated in the uniform VAT regulation in our country have been reduced compared with the 68 countries in the world that have implemented value-added tax