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随着我国经济的飞速发展,目前运行的生产型增值税已显露出缺陷与弊端。我国在上海市实施增值税转型改革,确定了营业税改增值税范畴,新增两档低税率,并做好增值税转型的制度衔接,将改革逐步推广到全国范围。增值税转型改革对财政收入的影响,主要表现在影响上市公司的利润以及对企业固定资产投资、机械和设备生产及销售的税收负担方面产生巨大影响。转型改革成功实施的关键步骤在于做好增值税与营业税之间的制度衔接,调整与改革试点相关的财务管理方法。
With the rapid development of economy in our country, the production-type value-added tax currently running has shown its defects and drawbacks. China implemented the reform of value-added tax reform in Shanghai, determined the VAT scope of business tax reform, added two tranches of low tax rates and improved the system of value-added tax reform, gradually extending the reform to a nationwide scale. The impact of the VAT reform on fiscal revenue is mainly reflected in the tremendous impact on the profits of listed companies and the tax burden on enterprises’ investment in fixed assets and the production and sales of machinery and equipment. The key steps in the successful implementation of the transitional reform lie in the institutional linkage between value-added tax and sales tax, and the adjustment of the financial management methods related to the reform pilot.