论文部分内容阅读
笔者通过对2009年1月1日国家开始实施的增值税改革政策的研读,结合工作实际,利用有关数据,详细分析了增值税转型改革对本单位煤炭产品增值税的影响,并提出了应对措施和增值税筹划途径。为了降低煤炭企业增值税税负,减少增值税改革对煤炭企业的冲击,笔者同时提出了扩大煤炭企业进项税抵扣范围和降低煤炭产品增值税税率的建议。
Based on the study of VAT reform implemented by the state on January 1, 2009, the author analyzed the impact of the VAT reform on the VAT of coal products of the unit based on the actual work and the relevant data, and put forward the countermeasures and suggestions Value-added tax planning approach. In order to reduce the VAT burden on coal enterprises and reduce the impact of VAT reform on coal enterprises, the author also put forward suggestions on expanding the scope of input tax deduction of coal enterprises and lowering the VAT rate of coal products.