论文部分内容阅读
自2009年1月1日起,我国推行增值税由生产型向消费型的转型改革,即在维持现行增值税税率不变的前提下,允许全国范围内的所有增值税一般纳税人抵扣其新购进设备的进项税额,未抵扣完的进项税额结转下期继续抵扣,同时作为转型改革的配套措施,相应取消进口设备增值税免税政策和外商投资企业采购国产设备增值税退税政策,将小规模纳税人征收率统一调低至3%,将矿产品等增值税税率恢复到17%。对此,为了解这一转型改革对赣州市经济的影响,我们进行了调查分析,并提出了扩围路径策略。
Since January 1, 2009, China has implemented the transformational reform of value-added tax from production-oriented to consumer-oriented. That is, under the premise of maintaining the current VAT rate unchanged, all VAT general taxpayers in the whole country are allowed to debit it The input tax on new purchased equipment and the input tax that has not been deducted shall continue to be deducted in the next period, and as a supporting measure for transformation reform, the VAT exemption policy on imported equipment and the VAT refund policy on procurement of domestic equipment by foreign- The rate of small-scale taxpayers will be reduced to 3% uniformly, and the VAT rate of mineral products will be restored to 17%. In this regard, in order to understand the impact of this transformational reform on the economy of Ganzhou City, we conducted a survey and analysis and put forward a strategy of expanding the path of expansion.