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随着经济的发展和税收法制建设的完善,我国增值税制由生产型向消费型转变的时机已基本成熟。这项改革有利于进一步消除流转税重复征税的因素,刺激投资和推动经济结构的调整,促进税制的公平和规范。同时,从微观上看,这项改革也将对各个行业特别是资本有机构成高的工业企业产生较大的影响,钢铁业就是较为明显的一例。 一、我国钢铁业的发展现状及税负 钢铁工业的发展水平如何,历来是一个国家综合国力强弱的重要标志。我国从建国开始就一贯重视钢铁工业。经过多年的发展,我国已成为世
With the economic development and the improvement of the tax legal system, the timing of the transformation of China’s VAT system from production to consumption has basically reached its maturity. This reform is conducive to further eliminating the double tax turnover tax turnover factors, stimulate investment and promote economic restructuring, and promote tax system fair and standardized. At the same time, from the microscopic point of view, this reform will also have a greater impact on various industries, especially those with high-capitalist industries. The steel industry is a relatively obvious example. First, China’s steel industry development status and tax burden How the level of development of the steel industry, has always been an important indicator of comprehensive national strength. Since the founding of our country, China has always attached importance to the steel industry. After years of development, our country has become a world