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我国目前的流转税体制是对包括交通运输业、金融业、服务业在内的九大行业实行营业税制,对于其他行业则征收增值税。这种模式开始于1994年,直至今日,增值税在我国税收中的地位已不可取代。但是两税并存的流转税制存在重大缺陷,在导致增值税征收链条断裂的同时,也会导致对混合经营和兼营业务产生混淆。因此,在2009年,我国开始在全国范围内推行增值税转型改革。改革后的增值税制度规定,企业外购机器设备等固定资产(不包括不动产)时,可以对购买时产生的增值税进项税额进项抵扣,在我国税制改革的进程中具有重要意义。
The current circulation tax system in our country is to implement the business tax system for the nine major industries including transportation, financial services and service industries, while other industries are subject to VAT. This model began in 1994, until today, the status of value-added tax in our tax has become irreplaceable. However, the current tax system coexisting with two taxes has major defects. As a result, the chain of value-added tax collection breaks down, and at the same time it can cause confusion for mixed operation and concurrent operation. Therefore, in 2009, China started to carry out the VAT reform on a nationwide scale. The reform of the VAT system stipulates that when enterprises outsource fixed assets (excluding real estate) of machinery and equipment, they can deduct the input VAT of VAT generated during the purchase, which is of great significance in the process of China’s tax reform.