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目前我国实行的生产型增值税对固定资产所负担的税款不予抵扣产生了重复征税的现象,增加了原材料耗用少的高新技术企业和能源、原材料产业的实际税负,成为国有资产向战略性领域集中和进行技术改造的成本障碍。首先,在国有资产行业结构改组方面,国有资产特点是国有大企业和企业集团要退出一般性竞争行业,向必须由国家所有和经营的公益性、垄断性、基础性、先导性的行业等战略性领域集结。这些战略性行业同时又属于资本
At present, China’s implementation of the production-based value-added tax on fixed assets tax burden not deducted double taxation phenomenon, increasing the consumption of raw materials less high-tech enterprises and energy, raw materials, the actual tax burden on the industry, a state-owned Cost barriers to centralizing and revamping technology in strategic areas. First of all, in the restructuring of the state-owned assets industry, the state-owned assets are characterized by the fact that state-owned large enterprises and enterprise groups are to withdraw from the general competitive industries and give strategies to public-owned, monopoly, basic and leading industries that must be owned and operated by the state Sexual field assembly. These strategic industries belong to the same capital