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从2007年7月1日开始,中部地区湖北、山西、安徽、江西、河南、湖南六省26个城市比照东北地区实行扩大增值税抵扣范围的政策。——与东北地区扩大增值税抵扣范围政策相比,中部地区政策作了部分调整,在区域范围、行业范围方面,更有针对性;资格管理方面,认定管理改为备案管理,为纳税人提供了便利;增加了实行汇总纳税的总分支机构执行抵扣政策的规定以及纳税人发生变化的条款;明确了不得享受扩大增值税抵扣范围的具体企业。——促进中部崛起,是党中央、国务院继鼓励东部地区率先发展、实施西部大开发、振兴东北老工业基地的战略之后,作出的落实区域协调发展的又一重大决策。中部地区实行扩大增值税抵扣范围政策,是促进中部地区崛起的重要措施,是促进中部六省经济发展的重要推动力,同时,这项政策在东北地区之后,继续在中部地区试行,将为全国增值税改革积累重要经验。
Starting from July 1, 2007, 26 cities in Hubei, Shanxi, Anhui, Jiangxi, Henan and Hunan in the central region compared the policy of expanding the range of value added tax deductions in Northeast China. - Compared with the policy of expanding the range of value-added tax deduction in northeast China, the policy of central region was partially adjusted with more pertinence in terms of regional scope and industry scope. In the aspect of qualification management, the management of management was changed to filing management and taxpayers Provided convenience; added provisions for the implementation of the deductible policy by the general branch implementing sum-up taxation and the taxpayer’s changes; and clarified the specific enterprises that are not entitled to the scope of VAT deductibility. - The promotion of the rise of Central China is another major decision that has been made to implement coordinated regional development after the Central Party Committee and the State Council continue to encourage the development of the eastern region first, implement the strategy of developing the western region and rejuvenating the northeast old industrial base. The implementation of the policy of extending the range of value-added tax deductions in the central region is an important measure to promote the rise of the central region and is an important driving force for promoting the economic development of the six central provinces in the central region. At the same time, this policy will continue its trial in the central region after the northeast region, National value-added tax reform accumulated important experience.