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按照改革后的《中华人民共和国增值税暂行条例》规定:销售粮食的销项税率为13%,购进免税的农业生产者销售的粮食,准予抵扣进项税额,按买价和10%的扣除率计算。由于销项税率高于进项税率30%,所以与税改前相比,企业税负相对增加,影响企业营业利润。一些企业由于在定价等方面没考虑此因素的影响,致使经营困难,亏损严重。现就税制改革对经营议
According to the revised Provisional Regulations of the People’s Republic of China on Value-added Tax, the sales tax rate of sales of grain is 13%. The grain purchased by the agricultural producers who purchased the tax-exempt goods shall be allowed to deduct the input tax according to the purchase price and the deduction of 10% Rate calculation. As the output tax rate is higher than the input tax rate of 30%, so compared with the pre-tax reform, corporate tax burden increased, affecting the operating profit. Some enterprises did not consider the impact of this factor in pricing and other aspects, resulting in difficulties in operation and serious losses. Now on the tax reform on the management council