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根据《增值税暂行条例》规定,企业销售货物(包括固定资产),应当按一定比例交纳增值税。又规定纳税人购进固定资产时,进项税额不得从销项税额中抵扣。此项规定不尽合理,因为企业购进固定资产时已向国家交纳过了增值税,出售旧设备时仍交增值税,这是一种重复纳税。为了鼓励企业技术进步和设备更新换代,建议企业将已淘汰的旧设备,出售时应交纳营业税,不应交纳增值税。
According to the Provisional Regulations on Value-added Tax, enterprises selling goods (including fixed assets) should pay VAT at a certain rate. Also stipulates that when taxpayers purchase fixed assets, input tax shall not be deductible from the output tax. This provision is not reasonable because enterprises have already paid VAT to the state when buying fixed assets and still pay VAT when selling the old equipment. This is a kind of double taxation. In order to encourage enterprises to improve their technology and upgrade their equipment, it is suggested that enterprises should pay sales tax for the old equipment that has been eliminated and should not pay VAT.