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针对2009年起实行的增值税转型的影响进行分析。增值税改革的核心是:对购进固定资产支付的增值税进项税额允许从增值税销项税额中抵扣。这种改革产生三方面的影响:一是对财政等宏观方面的影响表现为相对财政收入减少、完善税制改革及促进经济结构调整等方面;二是在产业结构方面,促进高新技术产业的发展,推动产业升级;三是对企业的影响表现为降低税负、投资净现值增加,推进创兴,提高商品竞争力。
Analyze the impact of the VAT transition implemented since 2009. The core value-added tax reform is that VAT on input VAT paid for fixed assets is allowed to be deducted from VAT on output VAT. This kind of reform has three effects: First, the macro-economic impact on finance shows the relative reduction of fiscal revenue, perfecting tax reform and promoting economic restructuring; secondly, in terms of industrial structure, promoting the development of high-tech industries, Promote industrial upgrading; third, the impact on the business performance is to reduce the tax burden, increase the net present value of investment, promote Chong Hing, improve the competitiveness of goods.