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一、增值税转型含义及必要性分析增值税按照对外购固定资产所含税金扣除方式的不同,可以分为生产型增值税、收入型增值税和消费型增值税三种类型。生产型增值税只允许扣除购入的原材料等所含的税金,不允许扣除外购固定资产等所含的税金;收入型增值税是一种过渡类型;消费型增值税是指对所有外购项目包括原材料和固定资产在内所含税金都允许扣除。
I. Implications and Necessity Analysis of Value-added Tax Transformation Value-added tax can be divided into three types: production-based value-added tax, income-based value-added tax and consumption-based value added tax, according to the different deduction of taxes included in the purchased fixed assets. Production VAT is only allowed to deduct taxes included in the purchase of raw materials, does not allow the deduction of purchased fixed assets and other taxes contained; income-based VAT is a type of transition; consumer VAT refers to all outsourcing Items including taxes on raw materials and fixed assets are allowed to be deducted.