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根据国务院发布的文件,我国增值税在2009年1月1日开始转型。新的要求允许企业抵扣新购入设备所含的增值税,同时,取消进口设备免征增值税和外商投资企业采购国产设备增值税退税政策,将小规模纳税人的增值税征收率统一调低至3%,将矿产品增值税税率恢复到17%。这次转型能够避免重复征税,充分贯彻公平税负的原则。
According to the documents issued by the State Council, China’s VAT started to transform on January 1, 2009. The new requirement allows enterprises to offset the value-added tax (VAT) contained in new purchased equipment. In the meantime, the exemption of value-added tax on imported equipment and the refund of value-added tax of domestic equipment purchased by foreign-invested enterprises will be abolished. The VAT collection rate of small-scale taxpayers will be uniformed As low as 3%, the VAT rate on mineral products is restored to 17%. This transition can avoid double taxation and fully implement the principle of fair tax burden.