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由于我国原来的增值税范围窄,操作上不规范,与国际通行的做法不一致,因此,在一定程度上影响了我国对外经济交往的扩大。94年的税制改革,国家把流转税作为改革重点,一是建立了内外资企业统一的流转税制;二是从生产到流通各环节上全面推行增值税,实行凭专用发票注明税款进行抵扣的办法,这更接近于国际通行的做法,既有利于外商来华投资、洽谈生产,也有利于我国企业对外进行经贸合作,参与国际竞争。同时,因为新税制统一了内外资企业所得税税率,这不仅有利于内资和外资企业在同一起跑线上竞争,同时也有利于外商投资企业和外国企业在我国正常稳定地发展。再一个成效是,新税制中的个人所得税,改变了过去对外国人和中国人的所得税不同的状况,统一了对个人所得税的办法,适应了国际惯例,促进了外贸事业的发展。
Due to the narrow scope of China’s original value-added tax and the non-standard operation, it is inconsistent with the international practice. Therefore, this has to some extent affected the expansion of China’s foreign economic relations. 94 years of tax reform, the state tax turnover as a reform focus, first, the establishment of a unified domestic and foreign enterprises circulation system; second, from production to circulation of all aspects of the full implementation of value-added tax, with a special invoice to indicate the tax arrived This is closer to the internationally accepted practice, which is not only conducive to foreign investment in China and negotiations on production, but also conducive to the economic and trade cooperation of our enterprises with foreign countries and their participation in international competition. At the same time, because the new tax system unifies the income tax rates of domestic and foreign enterprises, this will not only help domestic and foreign-funded enterprises compete on the same starting line, but will also help foreign-invested enterprises and foreign enterprises to develop normally and steadily in our country. Another result is that the personal income tax in the new tax system has changed the previous situation of different income taxes for both foreigners and Chinese, unifies individual income tax measures, adapts to international conventions and promotes the development of foreign trade.