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一、可供选择的增值税类型 1.“生产型”增值税 “生产型”增值税,其特点是在计算增值税时,不允许扣除任何固定资产所负担的税款,只能扣除属于非固定资产的那部分生产资料所负担的税款。由此带来的问题,一是产生重复征税现象;二是增加了固定资产投资大、原材料耗用较少的高科技企业和能源、原材料产业的实际税负。优点是能较快地促进财政收入的增长。 2.“收入型”增值税 “收入型”增值税,其特点是计算增值税时,不允许将当期购入固定资产所负担的税款一次全部扣除,只扣除纳税期内应
First, the types of value-added tax available for selection 1. “Production-type” value-added tax “Production-type” value-added tax, which is characterized in the calculation of value added tax, does not allow deductions for any fixed assets tax, Fixed assets that part of the means of production of the tax burden. The problems brought about by this are as follows: First, double taxation is caused; second, the actual tax burden on high-tech enterprises and energy and raw materials industries with large investment in fixed assets and less consumption of raw materials is increased. The advantage is faster financial income growth. 2. “Revenue-type” value-added tax “Revenue-type” value-added tax, which is characterized by the calculation of value-added tax, does not allow the current purchase of fixed assets to pay a total tax deduction, only deducting the tax period should be