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增值税是国家税法中的重要税种,对财政收入和国民经济的发展影响很大,目前采用的生产型增值税不允许抵扣进项税,加大了企业的税负,不利于企业更新改造投资和高新技术产业发展。因此,为适应国际惯例和加快经济发展,变生产型增值税为消费型增值税已为大势所趋。
Value-added tax is an important tax in the country’s tax law, which has a great impact on fiscal revenue and the development of the national economy. The current value-added tax on production does not allow the deduction of input tax, increases the tax burden on enterprises, and does not help enterprises to renew and reform their investments And high-tech industry development. Therefore, in order to adapt to international practices and speed up economic development, it has become a trend for the value-added tax on consumer products to become a consumption-type VAT.