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问:增值税条例主要作了哪些修订?答:增值税条例主要作了以下五个方面的修订:一是允许抵扣固定资产进项税额。修订前的增值税条例规定,购进固定资产的进项税额不得从销项税额中抵扣,即实行生产型增值税,这样企业购进机器设备税负比较重。为减轻企业负担,修订后的增值税条例删除了有关不得抵扣购进固定资产的进项税额的规定,允许纳税人抵扣购进固定资产的进项税额,实现增值税由生产型向消费型的转换。
Q: What are the major amendments made to the VAT regulations? A: The VAT regulations mainly made the following five amendments: First, allowing the amount of input tax on fixed assets to be deducted. The pre-amended VAT regulations stipulate that the input tax for the purchase of fixed assets shall not be deductible from the output tax, that is, the production-type VAT shall be implemented. Therefore, the tax burden on machinery and equipment purchased by enterprises will be relatively heavy. In order to reduce the burden on enterprises, the revised VAT regulations delete the provisions concerning the amount of input tax that can not be deducted from the purchase of fixed assets, allow taxpayers to deduct the input tax on the purchase of fixed assets, and realize the VAT from production to consumption Conversion.