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1、增值税制度改革的利弊分析(AnalysisoftheprosandconsofthereformofVATsystem)IntroductionAnewroundoftaxreformhasbeencarriedoutunderthebackgroundofthetaxreformtrendwhichhasbeenintroducedintotheWTOandinternationallyimplementedasthemaincontentoftaxreduction.Atthattime,theglobal
2、economywasinthe"PostCrisisEra"afterthefinancialcrisis,andtheeconomyofourcountrywasnoexception.Thedomesticeconomyintotheeconomictransitionperiod,adjustthepressuretohighlighttheinternationalfinancialturmoil,thesuperpositionofvariousfactorsathomeandabroadofdome
3、sticexportsandinvestmentarefacingseverechallenges,theriskofnationaleconomygrowthrateslowstheeconomicdownturnincreased,microeconomiesoperatingconditionsisworrying.Inthiscontext,theStateCouncilexecutivemeetinginNovember5,2008wasapprovedbytheMinistryofFinancean
4、dtheStateAdministrationofTaxationsubmittedtheVATreformplan,throughthe"ProvisionalRegulationsonvalue-addedtaxinPeople'sRepublicofChina(RevisedDraft)",thedecisionsinceJanuary1,2009,thenationwideimplementationoftheVATreform.Thegoalistopreventtheeconomyfromslidi
5、ngsharplyintheshortestpossibletime.Thispolicyisintendedtosavethemarketatthesametime,butalsoforChina'sbasicinstitutionalreformtocreateanopportunityforChina'snationaleconomyandthehealthydevelopmentofenterprisestoprovidespace.I.innovationpointsofVATreformandthe
6、irunderstanding1.,themaincontentisinnovationSinceJanuary1,2009,thereformofvalue-addedtaxhasbeencarriedoutinallregionsandallsectorsofthecountry.AccordingtothespiritoftheexecutivemeetingoftheStateCouncil,themaincontentsoftheVATreformincludethefollowingaspects:
7、(1)theinputtaxfornewlypurchasedfixedassetsshallbeincludedinthescopeofVATdeduction.(2)thenewregulationshaveremovedthepolicyoftaxexemptionforvalue-addedtaxonimportedequipmentandthevalue-addedtaxrefundpolicyforforeigninvestedenterprisesinpurchasingdomesticequip
8、ment.(3)reducethecollectionrateofsmall-scaletaxpayers,andreducethetaxcollectionrateofsmall-scaletaxpayersto3%.(4)theVATrateofmineralproductswillberecoveredfrom13%to17%.(5)thescopeofreformcoverst