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最近,笔者在对新税制实施的调查中发现不少纳税人对增值税实行17％的税率有很多误解,这些误解直接阻碍着新税制的贯彻实施。具体可概括为: 一曰涨价。持这种观点的同志认为,增值税是价外税,就是在商品原有价格外征收17％的税款,从而将抬高商品价格,可使商品价格按17％或更高的比例上涨。于是市场上出现了程度不同的商品涨价现象。 二曰增税。持这种观点的同志认为,新增值税税率规定为17％,增加了纳税人的税收负担。改革前只征收5％的营业税,改革后要征收17％的增值税,比改革前增税12个百分点。
Recently, I found in the survey on the implementation of the new tax system that many taxpayers have a lot of misunderstandings about the VAT rate of 17%. These misunderstandings directly impede the implementation of the new tax system. Specific can be summarized as: First, prices. Those comrades holding this view hold that the VAT is an extra-tax, which is a 17% tax levied on the original price of the commodity, which will raise the price of the commodity and increase the price of the commodity at a rate of 17% or more. So the market appeared a different degree of commodity price increases phenomenon. Second, increase taxes. Comrades holding this view hold that the new value-added tax rate is set at 17%, which increases the tax burden on taxpayers. Before the reform, only 5% business tax was levied, 17% VAT should be levied after the reform, 12% higher than before the reform.