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2008年11月5日,国务院第34次常务会议修订通过了财政部、国家税务总局提交的增值税转型改革方案,决定自2009年1月1日起,在全国范围内实施增值税转型改革,即由生产型向消费型转型。该项政策的实施将消除我国当前生产型增值税制产生的重复征税因素,降低大多数企业设备投资的税收负担。据测算,此项改革预计将给国家财政减收超过1 200亿元,是我国历史上单项税制改革减税力度最大的一次。目前,由美国次贷危机引发的金融危机已波及全球,并对我国的实体经济逐渐产生重大不利影响。在这种形势下,国务院适时推出增值税转型改革,作为中国政府刺激经济发展方案中积极财政政策的重要组成部分,将有利于鼓励投资和扩大内需,促进企业技术进步、产业结构调整和经济增长方式的转变。对于增强企业发展后劲,克服国际金融危机带来的不利影响具有十分重要的作用。本文在增值税转型背景下,提出增值税转型的新筹划思路,从纳税人、征税范围、税率等方面为企业纳税筹划提供新建议。
On November 5, 2008, the 34th executive meeting of the State Council revised and adopted the program of transformation of value-added tax reform submitted by the Ministry of Finance and the State Administration of Taxation and decided to carry out the nationwide transformation of value-added tax since January 1, 2009, From production to consumption transformation. The implementation of this policy will eliminate the double taxation factor of current value-added tax system in our country and reduce the tax burden on most enterprises’ equipment investment. It is estimated that this reform is expected to reduce the national treasury bill by more than 120 billion yuan, making it the largest tax-cutting reform in the history of individual tax reform in our country. At present, the financial crisis triggered by the U.S. subprime mortgage crisis has spread to the whole world and will gradually and adversely affect the real economy in our country. Under such circumstances, the State Council introduced the VAT reform on a timely basis as an important component of the proactive fiscal policy of the Chinese government in stimulating economic development, which will be conducive to encouraging investment and expanding domestic demand and promoting technological progress, industrial restructuring and economic growth Way of change. It plays an important role in enhancing the enterprise’s development potential and overcoming the adverse effects of the international financial crisis. In the context of VAT transformation, this paper proposes a new planning idea of VAT transformation, and provides new suggestions for tax planning of enterprises from the aspects of taxpayers, tax collection scope and tax rate.