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在社会市场经济发展的基础上,我国税制改革内容的更新,促进了增值税的转型。增值税转型对煤炭企业税负有双重性的影响,在转型初期煤炭企业的税负甚至增加的现象。造成这种现象的主要原因是增值税的税率过高,煤炭企业中间的投入比率过低,固定资产的更新周期比较长等。但是不能把此现象作为评价增值税转型的标准。本文主要通过对煤炭企业在增值税转型情况下的税负现象进行分析,探讨煤炭企业应对增值税转型带来不良效应的措施,旨在为我国的煤炭企业的发展提供参考。
On the basis of the development of the social market economy, the updating of the tax system reform in our country has promoted the transformation of value-added tax. The impact of VAT transformation on the tax burden of coal enterprises is doubled. In the early transition, the tax burden of coal enterprises even increased. The main reason for this phenomenon is that the VAT rate is too high, the investment ratio among coal enterprises is too low, and the renewal period of fixed assets is relatively long. However, this phenomenon can not be used as a criterion for evaluating the VAT reform. This article mainly analyzes the tax burden of the coal enterprises in the case of VAT transformation and discusses the measures that the coal enterprises should bring about the adverse effects of the VAT transformation in order to provide reference for the development of coal enterprises in our country.