论文部分内容阅读
一、增值税的基本概念及其特点。增值税以商品的新增价值额为课税依据,是我国现行税收制度中的主体税种。增值税1954年首创于法国,在30多年的时间里,已有40多个国家采用。目前,一些发达国家如美国、日本等,都在积极研究采用增值税的可行性。我国最早于1980年9月开始进行增值税试点。随着经济体制改革和税制改革的不断深入,增值税的开征范围正在不断扩大。增值税之所以能在国际国内有比较迅速的发展,除了保持产品税收入及时、稳定、可靠的优点外,还具有以下一些优点: 1、较好地适应了商品生产社会化发展的需要,促进企业组织结构的合理化。增值税排除了商品生产向专业化分工协作的社会生产方式发展过程中税负不断增加的不利因素,使企业能够从改进组织结构、提高生产规模中获得较大的利益。2、较好地适应了对外开放的需要,促进对外
I. The basic concepts and characteristics of VAT. Value-added tax is based on the value of the new value of goods as the basis for taxation. It is the main category of taxes in China’s current taxation system. The value added tax was first created in France in 1954 and has been used in more than 40 countries for more than 30 years. At present, some developed countries such as the United States and Japan are actively studying the feasibility of adopting value-added tax. China began to implement the VAT pilot as early as September 1980. With the continuous deepening of the reform of the economic system and the reform of the tax system, the scope for the introduction of value-added tax is constantly expanding. The value-added tax has been able to develop relatively rapidly both at home and abroad. Apart from maintaining the advantages of timely, stable and reliable product tax revenues, it also has the following advantages: 1. It is well adapted to the needs of the socialized development of commodity production and promotes it. Rationalization of corporate organizational structure. VAT eliminates the unfavorable factors of increasing tax burden during the development of the social production mode in which the production of goods goes to a specialized division of labor and collaboration, and enables the company to obtain greater benefits from improving the organizational structure and increasing the scale of production. 2, better adapted to the needs of opening up to the outside world