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本文在增值税转型改革之际,对增值税转型的作用效应进行了深入的探究。指出增值税转型降低的是企业自身承担的税负而非消费者负担的税负;增值税转型在促进投资总量增加的同时将促进产业结构调整;增值税转型有利于内外资企业税负平衡和公平竞争;增值税转型有利于促进我国企业和商品参与国际竞争;增值税转型对税收征管水平提出了更高的要求。
In this paper, on the occasion of the reform of value-added tax reform, the effect of value-added tax transformation has been explored in depth. It is pointed out that the VAT transformation should reduce the tax burden rather than the burden borne by consumers. The transformation of value-added tax will promote the adjustment of industrial structure while promoting the increase of total investment. The transformation of VAT will benefit the balance of tax of domestic and foreign-funded enterprises And fair competition; the transformation of value-added tax is conducive to promoting the participation of Chinese enterprises and commodities in international competition; and the transformation of value-added tax sets higher requirements for the level of tax collection and administration.