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增值税征管制度在2009年进行改革,本文针对本次税收改革对煤炭企业的影响作初步分析,有利于煤炭企业技术进步,促进产业化结构调整和推动专业化生产;直接降低固定资产的成本,减少企业税赋;加大煤炭企业投资总成本,周期缩短;增强企业竞争实力等优点。但同时加大企业的筹资的风险和未消除限制增值税抵扣时间等缺点。
The tax collection and administration system was reformed in 2009. In this paper, a preliminary analysis of the impact of the tax reform on the coal industry is conducive to the technological progress of the coal enterprises, the adjustment of the industrialization structure and the promotion of specialized production; the direct reduction of the cost of fixed assets, Reduce corporate taxes; increase the total cost of coal enterprises to invest, shorten the cycle; enhance the competitiveness of enterprises and other advantages. But at the same time increase the risk of corporate financing and did not eliminate the drawbacks of VAT deductions and other shortcomings.