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1994年我国税制改革中,对增值税的改革力度最大,使其效率、公平和组织收入的功能进一步得到发挥。然而近三年的实践表明,现行增值税在类型、征收范围、税率、小规模纳税人的确定、发票使用及管理方面存在诸多问题,亟待有关部门重视、解决。一、现行增值税存在的问题 (一)抵扣范围问题根据《增值税暂行条例》,纳税人在计算增值税时,不允许扣除固定资产所包含的税金,即课税基数为工资、租金、利息、利润和固定资产折旧数之
In the tax reform of our country in 1994, the reform of value-added tax was the strongest and its function of efficiency, fairness and organization income was further exerted. However, the practice of the past three years shows that the existing value-added tax has many problems in terms of type, scope of levying, tax rate, determination of small-scale taxpayers, use of invoices and management, which are urgently demanded by relevant departments. I. Problems Existing in Value Added Tax (I) Problems of Deduction Scope According to the Provisional Regulations on Value Added Tax, taxpayers are not allowed to deduct the tax included in fixed assets when calculating value added tax, ie the tax base is wages, rent, Interest, profits and depreciation of fixed assets