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这次工商税制改革是我国宏观分配体制和分配格局的一次重大调整。所遵循的原则是公平、透明、普遍原则。从长远来看,它对公平税负、规范税制、简化税率,推动社会主义市场经济的形成,促进机械工业的发展,都将起到积极的作用。一、增值税制改革为机械工业的结构调整和发展提供新的机遇1、为企业创造一个公平税负、平等竞争的外部环境。原增值税制一是内外有别,只对内资企业征收,对外商投资企业和外国独资企业征收工商统一税,影响企业间的平等竞争;二是产品之间税种不一,征收范围较窄,仅在生产环节征收,而且即便是在工业生产环节中,也是增值税与产品税并存;
This reform of the industrial and commercial tax system is a major adjustment of the macro-distribution system and distribution pattern in our country. The principles followed are fair, transparent and universal principles. In the long run, it will play an active role in fair tax burden, standardizing the tax system, simplifying tax rates, promoting the formation of a socialist market economy and promoting the development of the machinery industry. First, the reform of value-added tax system for machinery industry restructuring and development to provide new opportunities 1, for enterprises to create a fair tax burden, the external environment of equal competition. The original value-added tax system was internally and externally differentiated. It was only levied on domestic-funded enterprises, imposing a consolidated commercial and industrial tax on foreign-invested enterprises and wholly foreign-owned enterprises, and affected the equal competition among enterprises. Second, the taxes varied among products and the range of levy was narrow. In the production link, and even in industrial production links, but also the value-added tax and product tax co-exist;