增值税改革对中小企业的影响外文翻译文献.docx
- 文档编号:5319580
- 上传时间:2022-12-15
- 格式:DOCX
- 页数:7
- 大小:20.87KB
增值税改革对中小企业的影响外文翻译文献.docx
《增值税改革对中小企业的影响外文翻译文献.docx》由会员分享,可在线阅读,更多相关《增值税改革对中小企业的影响外文翻译文献.docx(7页珍藏版)》请在冰豆网上搜索。
增值税改革对中小企业的影响外文翻译文献
增值税改革对中小企业的影响外文翻译文献
(文档含英文原文和中文翻译)
原文:
AStudyonTheEffectofReformofValue-added
TaxtoTheMinorEnterprises
Abstract
Forsmallandmedium-sizedenterprisedevelopmentVATtransformationwitheasethetaxburden,createafairtaxenvironmentinfluence;thepositiveButalsotheexistenceofsmallandmedium-sizedenterprisetaxsupportforsmallandmedium-sizedenterprisestostart-upenoughandlackoftaxsupportinginadequate.PerfectVATreform,promotethedevelopmentofsmallandmedium-sizedenterprises,canadopttoincreasesmallbusinessforstartupssupportandpreferentialpoliciesofVAT.
Keywrods:
Thetransformationofvalue-addedtax;smes;shortage;perfect
AStudyonTheEffectofReformofValue-added
TaxtoTheMinorEterprises
One,thetransformationofvalue-addedtaxforsmallandmedium-sizedenterprisedevelopmentanditspositiveimpact
Inordertoreducethetaxburdenontaxpayers,improvetheVATsystem,November5,2008,thestatecouncilthe34timesexecutivemeetingsinceJanuary2009,decisionof1innationwideVATtransformation,willproduction-basedvalue-addedtaxtoconsumption-basedvalue-addedtax,themaincontentis:
sinceJanuary2009,1st,tokeeptheVATrateunchangedonthepremisethatallowsanationwide(regardlessofregionalandindustry)generalVATtaxpayerdeductionofallitsnewpurchaseequipmentinputVATcontainednotfinishbuckletheinputtaxdeduction,andnextcontinuetocarryforward,small-scaletaxpayersdowngradingof3%unifiedonline.Thetransformationofvalue-addedtaxinacertainextent,improvedthetaxenvironmentofsmallandmedium-sizedenterprisestomanyadversity,thedevelopmentofsmallandmedium-sizedenterpriseshaveapositiveimpact.
(1)reducethetaxburdenonsmallandmedium-sizedenterprises.Thetransformationofvalue-addedtaxfromtwoaspectsreducedthesmesinthetaxburden.Oneistoputtheproduction-basedvalue-addedtaxtoconsumption-basedvalue-addedtax,averagetaxpayernewpurchases(includingdonationsandrealinvestment)fixedassets,fixedassetsforhomemadethepurchasinggoodsortaxableservicesobtained,leasefinancingforfixedassetsoffixedassetsandthetransportationfeespaidfortheVATamountcanbededucted.Accordingtotheforecast,thisreformtoacertainextent,reducetheenterprise'staxburden.Twoistoreducesmall-scaletaxpayersonline.TheprovisionalregulationsonVAT(thestatecouncilmakesthe134number)(hereinafterreferredtoastheoriginalregulations)regulation,small-scaleVATtaxpayeronlinefor6%,industrial,commercialfor4%,thePRCprovisionalregulationsonVAT(thestatecouncilmakesthe538number)(hereinafterreferredtoasthenewVATregulations)willsmall-scaletaxpayerstoreducetheunifiedonline3%.Theonlinefallsharply,tofurtherreducethetaxburdenofsmallandmediumenterprises.
(2)forsmallbusinessescreatethefairtaxenvironment.Thesmall-scaleVATpayersbasicallyallbelongtosmallbusinesses.IntheoriginalVATregulations,whetherindustryundersmall-scaletaxpayersorcommercialsmall-scaletaxpayers,thetaxburdenarefarhigherthanaveragetaxpayer.Ifpress16provincesandcitiesin2005generalVATtaxpayeraveragetaxindustryfor4.04%,commercial1.17%calculation,industrialsmall-scaletaxpayerstaxisthegeneraltaxpayer's1.49times,commercialsmall-scaletaxpayerstaxisthegeneraltaxpayer's3.42times.NewVATregulationshasovercomeoriginalVATregulationsabouttheunfairtreatmentsmall-scaletaxpayerscanjugglegeneralVATtaxpayerandsmall-scaleVATtaxpayerintheinterestsofthegeneraltaxpayerdeductible,purchasesfixedassetspurchasestaxamountofshock-loadofslashedsmall-scaletaxpayersonline,forsmallbusinessestocreateafairtaxenvironment.
(3)tosmallandmediumenterprisescashflowincreases,equipmentupdatingandtechnologyupgrades.Theshortageofcapitalandequipmentaging,backwardintechnologyisrestrictedfactorstothedevelopmentofsmallandmedium-sizedenterprises.Theimplementationofconsumption-basedvalue-addedtaxeasedtheburdenofsmallandmediumenterprises,sotheVATincreasecashflowget,canhelptoalleviatethestrainofsmallandmedium-sizedenterprisefunds.Atthesametime,becauseoftheimplementationofconsumption-basedvalue-addedtaxofpurchasedequipmentmoreadvancedmeans,thehighertheprice,themorerevenuetaxdeductible,payabletaxamountisless,socanencourageenterpriseequipmentupdateandupgradetechnology.
Second,thetransformationofvalue-addedtaxinpromotingsmesdevelopmentflawsAlthoughthetransformationofvalue-addedtaxfrommanyofthesmallandmediumenterprisestoimprovetaxenvironment,butrelativetotheeconomicdevelopmentofsmallandmedium-sizedenterprisesinplaceoftheimportanceandmarketenvironment,itssupportfortheinsufficientstill,somepolicyevenrestrainthedevelopmentofsmes.
(1)tosmallandmediumenterprisestaxthesupportstrengthisnotenough.Labor-intensivesmallandmedium-sizedenterprisesinsolvingtheemploymentproblemplayedanimportantroleinthedevelopmentofpopulation,Chinaasacountry,solvingtheemploymentproblemwithoutlabor-intensivethedevelopmentofsmes.However,production-basedvalue-addedtaxtoconsumption-basedvalue-addedtaxtoeachkindofenterprisetaxcuts,obviously,thesameeffectisnotthebigenterprisecapitalintensivetaxreductionsaremoreobvious.Labor-intensivesmesoffixedassets,theproportionofthelowincometaxdeductible,paytaxes,lesstaxburden,theeffectisnotobvious.Insmallandmediumenterprises,smallbusinessesmoreweak,taxpolicytosmallbusinessesmustbemoretotilt.AlthoughthenewVATregulationsforsmall-scaletaxpayerssellgreatlydecreasedtheonline,butalsojustchangedtheoriginalregulationstothegeneraltaxpayer'snottoosmallenterprisenotfaircondition,enjoymorefavorableVATtaxpolicy.Ourcountrytosmallbusinesstaxpreferentialmainlyreflectsinenterpriseincometax,profitsfornumeroussmallsmall-sizedenterprisesandevenalossfortherelevanttaxes,valueaddedtaxandtheburdenheavier.So,forsmallbusinessesisofVATandtherelevanttaxes,thepreferentialpoliciesmorenecessary,enterprisebenefitmost.
(2)thestartupsmeslackoftaxsupport.Insmallandmediumenterprises,relativetothematureenterprise,start-upsfacesmoretest,cansurviveitsbiggestproblem.Duetovariousreasons,andothercountries,ourcountryofstartupsclosedhigher,survivalsituationaproportionoftough.Ourstart-upsmesshutdownhighshareandtaxburdenandlackoftaxpolicysupporthaveparticularconcern.VAT,forexample,whethernewVATregulationsortheoriginalVATregulations,failedtostartupsmessetthepreferentialpolicies.Andinearlystageofbusinessofsmallandmedium-sizedenterprises,ithappenedtheshortageofcapitalandoperatinglosses,valueaddedtaxiscommontostartupsmesbroughtheavytaxburdenandpayVATgreatlyreducesthestartupofsmallandmediumenterprisesusablecapital,increasedtheriskofcollapseofsmallandmedium-sizedenterprises.
(3)encouragesmallandmedium-sizedenterprisetechnologyinnovationunfavorable.Innovationisthetaxpolicysupportkey,inenterpriseincometaxandvalue-addedtax,businesstaxincentiveinnovationinmanyofthesmallandmedium-sizedenterpriseinnovationpolicyencouragedtoplayapositiverole.However,thenewrulestoallowonlyVATregulationsofgeneraltaxpayerdeductionnewpurchasesfixedassets,usedforhomemadefixedassetspurchasegoodsortaxableservices,leasefinancingforthefixedassetsandgetfixedassetsofthetransportationfeespaidforinputVATofsmallandmedium-sizedenterprises,andtopromotetheinnovationplaysanimportantroleofintangibleassetsnotgivedeductioninputtax,dampenedenthusiasmoftechnologicalinnovationofsmallandmedium-sizedenterprises.
Three,perfectingtheVATreform,promotethedevelopmentofsmallandmedium-sizedenterprises
(1)toincreasesmallbusinessVATsupport.Smallenterprisesaresmall,profitislow,thetaxationisverysensitive,fortheseenterprisesimplementthepolicyoftaxreductionorexemptioncaneffectivelypromotetheirdevelopment.Atpresenttosmallbusinesstaxpreferentialtaxmainlyreflectsinenterpriseincometax,smallenterpriseprofit,thesmallenterpriseincometaxpreferentialnomatterhowtheefforts,theirhelpislimited,andforthemofVATpreferentialpolicymeaningmore.Therefore,theauthorsuggesttoVATsmall-scaletaxpayerssubjecttoexemptionpolicytoreducethetaxburdenonsmallbusinesses.
(2)thestart-upsofVATpreferentialpoliciestoimprovesurvivalstartups.Developmentofsmallandmedium-sizedenterprisesshouldincreasethesurvivalrateofstartups,andvalueaddedtaxisChina'sfirstbigtaxes,ofVATofstartupsinimprovingitssurvivalpreferentialpoliciesonhasimportantsignificance.Specificmeasuresaccordingtothetypeoftaxpayer:
oneistobelongtodeterminethestartupssmall-scaletaxpayerssubjecttoexemptionpolicy;2itistobelongtothegeneraltaxpayer'sstart-upstoexecutedrawbackpolicy,inordertoguaranteethecompletechainofvalue-addedtaxdeduction,drawbackproportionbymeasuringfinancebearabilitycanbedeterminedafter.
(3)increasedeductionproject,theenterpriseofintangibleassetspurchasedinputVATdeductencouragesmestechnologygenInnovation.CurrentlyVATtaxpayeracceptpaybusinesstaxwhenthebusiness,cantouchbucklepurchasestaxamountofonlytransportbusiness,inaddition,VATtaxpayeracceptpaybusinesstaxofotherbusinessesarenot
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 增值税 改革 中小企业 影响 外文 翻译 文献
![提示](https://static.bdocx.com/images/bang_tan.gif)