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一、实行增值税的目的我国现行有计划的商品经济的一个特征就是竞争性,企业在竞争中求生存,求发展,求效益。作为商品生产经营者,在税收上要求公平税负,平等竞争。公平税负有二层意思:一是要求国家征税取之适度;二是要求国家对同一产品的税负水平一致,不要有高有低。而增值税正是体现“公平税负”这一要求的税种。它的课税原则是:道道征税,道道扣除上环节已纳的税款。它否定了以往道道全额征税的课税制度,从而消除了道道重复征税而造成的同一产品由于生产结构、流通环节不同,税负水平有高有低的税负不合理现象。这是我们实行增值税的主要目的。
First, the purpose of the implementation of value-added tax China’s current planned economy is characterized by a commodity economy, competition in the survival, development and efficiency. As a commodity producer and manager, taxation requires a fair tax burden and equal competition. Fair tax has two meanings: First, require the country to take moderate taxation; the second is to require the same level of tax burden on the same product, not high and low. The value added tax is the tax that reflects the requirement of “fair tax burden.” Its tax principle is: round the road tax, deduct the last link has been tax. It negates the taxation system that used to pay the full amount of taxation in the past, thus eliminating the unreasonable tax burden of the same product due to different production structures, different circulation links and higher levels of tax burden caused by repeated taxation. This is the main purpose of our VAT.