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2017年4月,国务院决定自当年7月1日起,将增值税税率档次减至17%、11%和6%三档,取消13%档税率;将农产品、天然气等增值税税率从13%降至11%,同时对农产品深加工企业购入农产品维持原扣除力度不变,预计全年将再为各类市场主体减轻税负3800多亿元。2017年是供给侧结构性改革的深化之年,降成本是“三去一补一降”五大任务之一,切实降低企业税费负担又是降成本的重要内容。“税”的基本功能是提供财政收入,满足政府支出的需要。在减税结构设计合理、落实到位的前提下,
In April 2017, the State Council decided to reduce the value-added tax rate to 17%, 11% and 6% for the third tranche from July 1 of the current year and abolish the 13% tranche rate. The VAT rate for agricultural products and natural gas will be reduced from 13% To 11%. At the same time, it will maintain the same original deduction for purchasing agricultural products from agricultural products deep processing enterprises. It is estimated that the tax burden for all types of market entities will be reduced to more than 380 billion yuan throughout the year. 2017 is the deepening year of supply-side structural reform. Reducing costs is one of the five major tasks of “three-to-one-one-off” and effectively reducing the tax burden on enterprises is an important part of lowering costs. “Tax ” The basic function is to provide fiscal revenue to meet the needs of government spending. In the tax relief structure design is reasonable, put in place under the premise,