增值税改革对中小企业的影响外文翻译文献.docx
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增值税改革对中小企业的影响外文翻译文献
增值税改革对中小企业的影响外文翻译文献
(文档含英文原文和中文翻译)
原文:
AStudyonTheEffectofReformofValue-added
TaxtoTheMinorEnterprises
Abstract
Forsmallandmedium-sizedenterprisedevelopmentVATtransformationwitheasethetaxburden,createafairtaxenvironmentinfluence;thepositiveButalsotheexistenceofsmallandmedium-sizedenterprisetaxsupportforsmallandmedium-sizedenterprisestostart-upenoughandlackoftaxsupportinginadequate.PerfectVATreform,promotethedevelopmentofsmallandmedium-sizedenterprises,canadopttoincreasesmallbusinessforstartupssupportandpreferentialpoliciesofVAT.
Keywrods:
Thetransformationofvalue-addedtax;smes;shortage;perfect
AStudyonTheEffectofReformofValue-added
TaxtoTheMinorEterprises
One,thetransformationofvalue-addedtaxforsmallandmedium-sizedenterprisedevelopmentanditspositiveimpact
Inordertoreducethetaxburdenontaxpayers,improvetheVATsystem,November5,2008,thestatecouncilthe34timesexecutivemeetingsinceJanuary2009,decisionof1innationwideVATtransformation,willproduction-basedvalue-addedtaxtoconsumption-basedvalue-addedtax,themaincontentis:
sinceJanuary2009,1st,tokeeptheVATrateunchangedonthepremisethatallowsanationwide(regardlessofregionalandindustry)generalVATtaxpayerdeductionofallitsnewpurchaseequipmentinputVATcontainednotfinishbuckletheinputtaxdeduction,andnextcontinuetocarryforward,small-scaletaxpayersdowngradingof3%unifiedonline.Thetransformationofvalue-addedtaxinacertainextent,improvedthetaxenvironmentofsmallandmedium-sizedenterprisestomanyadversity,thedevelopmentofsmallandmedium-sizedenterpriseshaveapositiveimpact.
(1)reducethetaxburdenonsmallandmedium-sizedenterprises.Thetransformationofvalue-addedtaxfromtwoaspectsreducedthesmesinthetaxburden.Oneistoputtheproduction-basedvalue-addedtaxtoconsumption-basedvalue-addedtax,averagetaxpayernewpurchases(includingdonationsandrealinvestment)fixedassets,fixedassetsforhomemadethepurchasinggoodsortaxableservicesobtained,leasefinancingforfixedassetsoffixedassetsandthetransportationfeespaidfortheVATamountcanbededucted.Accordingtotheforecast,thisreformtoacertainextent,reducetheenterprise'staxburden.Twoistoreducesmall-scaletaxpayersonline.TheprovisionalregulationsonVAT(thestatecouncilmakesthe134number)(hereinafterreferredtoastheoriginalregulations)regulation,small-scaleVATtaxpayeronlinefor6%,industrial,commercialfor4%,thePRCprovisionalregulationsonVAT(thestatecouncilmakesthe538number)(hereinafterreferredtoasthenewVATregulations)willsmall-scaletaxpayerstoreducetheunifiedonline3%.Theonlinefallsharply,tofurtherreducethetaxburdenofsmallandmediumenterprises.
(2)forsmallbusinessescreatethefairtaxenvironment.Thesmall-scaleVATpayersbasicallyallbelongtosmallbusinesses.IntheoriginalVATregulations,whetherindustryundersmall-scaletaxpayersorcommercialsmall-scaletaxpayers,thetaxburdenarefarhigherthanaveragetaxpayer.Ifpress16provincesandcitiesin2005generalVATtaxpayeraveragetaxindustryfor4.04%,commercial1.17%calculation,industrialsmall-scaletaxpayerstaxisthegeneraltaxpayer's1.49times,commercialsmall-scaletaxpayerstaxisthegeneraltaxpayer's3.42times.NewVATregulationshasovercomeoriginalVATregulationsabouttheunfairtreatmentsmall-scaletaxpayerscanjugglegeneralVATtaxpayerandsmall-scaleVATtaxpayerintheinterestsofthegeneraltaxpayerdeductible,purchasesfixedassetspurchasestaxamountofshock-loadofslashedsmall-scaletaxpayersonline,forsmallbusinessestocreateafairtaxenvironment.
(3)tosmallandmediumenterprisescashflowincreases,equipmentupdatingandtechnologyupgrades.Theshortageofcapitalandequipmentaging,backwardintechnologyisrestrictedfactorstothedevelopmentofsmallandmedium-sizedenterprises.Theimplementationofconsumption-basedvalue-addedtaxeasedtheburdenofsmallandmediumenterprises,sotheVATincreasecashflowget,canhelptoalleviatethestrainofsmallandmedium-sizedenterprisefunds.Atthesametime,becauseoftheimplementationofconsumption-basedvalue-addedtaxofpurchasedequipmentmoreadvancedmeans,thehighertheprice,themorerevenuetaxdeductible,payabletaxamountisless,socanencourageenterpriseequipmentupdateandupgradetechnology.
Second,thetransformationofvalue-addedtaxinpromotingsmesdevelopmentflawsAlthoughthetransformationofvalue-addedtaxfrommanyofthesmallandmediumenterprisestoimprovetaxenvironment,butrelativetotheeconomicdevelopmentofsmallandmedium-sizedenterprisesinplaceoftheimportanceandmarketenvironment,itssupportfortheinsufficientstill,somepolicyevenrestrainthedevelopmentofsmes.
(1)tosmallandmediumenterprisestaxthesupportstrengthisnotenough.Labor-intensivesmallandmedium-sizedenterprisesinsolvingtheemploymentproblemplayedanimportantroleinthedevelopmentofpopulation,Chinaasacountry,solvingtheemploymentproblemwithoutlabor-intensivethedevelopmentofsmes.However,production-basedvalue-addedtaxtoconsumption-basedvalue-addedtaxtoeachkindofenterprisetaxcuts,obviously,thesameeffectisnotthebigenterprisecapitalintensivetaxreductionsaremoreobvious.Labor-intensivesmesoffixedassets,theproportionofthelowincometaxdeductible,paytaxes,lesstaxburden,theeffectisnotobvious.Insmallandmediumenterprises,smallbusinessesmoreweak,taxpolicytosmallbusinessesmustbemoretotilt.AlthoughthenewVATregulationsforsmall-scaletaxpayerssellgreatlydecreasedtheonline,butalsojustchangedtheoriginalregulationstothegeneraltaxpayer'snottoosmallenterprisenotfaircondition,enjoymorefavorableVATtaxpolicy.Ourcountrytosmallbusinesstaxpreferentialmainlyreflectsinenterpriseincometax,profitsfornumeroussmallsmall-sizedenterprisesandevenalossfortherelevanttaxes,valueaddedtaxandtheburdenheavier.So,forsmallbusinessesisofVATandtherelevanttaxes,thepreferentialpoliciesmorenecessary,enterprisebenefitmost.
(2)thestartupsmeslackoftaxsupport.Insmallandmediumenterprises,relativetothematureenterprise,start-upsfacesmoretest,cansurviveitsbiggestproblem.Duetovariousreasons,andothercountries,ourcountryofstartupsclosedhigher,survivalsituationaproportionoftough.Ourstart-upsmesshutdownhighshareandtaxburdenandlackoftaxpolicysupporthaveparticularconcern.VAT,forexample,whethernewVATregulationsortheoriginalVATregulations,failedtostartupsmessetthepreferentialpolicies.Andinearlystageofbusinessofsmallandmedium-sizedenterprises,ithappenedtheshortageofcapitalandoperatinglosses,valueaddedtaxiscommontostartupsmesbroughtheavytaxburdenandpayVATgreatlyreducesthestartupofsmallandmediumenterprisesusablecapital,increasedtheriskofcollapseofsmallandmedium-sizedenterprises.
(3)encouragesmallandmedium-sizedenterprisetechnologyinnovationunfavorable.Innovationisthetaxpolicysupportkey,inenterpriseincometaxandvalue-addedtax,businesstaxincentiveinnovationinmanyofthesmallandmedium-sizedenterpriseinnovationpolicyencouragedtoplayapositiverole.However,thenewrulestoallowonlyVATregulationsofgeneraltaxpayerdeductionnewpurchasesfixedassets,usedforhomemadefixedassetspurchasegoodsortaxableservices,leasefinancingforthefixedassetsandgetfixedassetsofthetransportationfeespaidforinputVATofsmallandmedium-sizedenterprises,andtopromotetheinnovationplaysanimportantroleofintangibleassetsnotgivedeductioninputtax,dampenedenthusiasmoftechnologicalinnovationofsmallandmedium-sizedenterprises.
Three,perfectingtheVATreform,promotethedevelopmentofsmallandmedium-sizedenterprises
(1)toincreasesmallbusinessVATsupport.Smallenterprisesaresmall,profitislow,thetaxationisverysensitive,fortheseenterprisesimplementthepolicyoftaxreductionorexemptioncaneffectivelypromotetheirdevelopment.Atpresenttosmallbusinesstaxpreferentialtaxmainlyreflectsinenterpriseincometax,smallenterpriseprofit,thesmallenterpriseincometaxpreferentialnomatterhowtheefforts,theirhelpislimited,andforthemofVATpreferentialpolicymeaningmore.Therefore,theauthorsuggesttoVATsmall-scaletaxpayerssubjecttoexemptionpolicytoreducethetaxburdenonsmallbusinesses.
(2)thestart-upsofVATpreferentialpoliciestoimprovesurvivalstartups.Developmentofsmallandmedium-sizedenterprisesshouldincreasethesurvivalrateofstartups,andvalueaddedtaxisChina'sfirstbigtaxes,ofVATofstartupsinimprovingitssurvivalpreferentialpoliciesonhasimportantsignificance.Specificmeasuresaccordingtothetypeoftaxpayer:
oneistobelongtodeterminethestartupssmall-scaletaxpayerssubjecttoexemptionpolicy;2itistobelongtothegeneraltaxpayer'sstart-upstoexecutedrawbackpolicy,inordertoguaranteethecompletechainofvalue-addedtaxdeduction,drawbackproportionbymeasuringfinancebearabilitycanbedeterminedafter.
(3)increasedeductionproject,theenterpriseofintangibleassetspurchasedinputVATdeductencouragesmestechnologygenInnovation.CurrentlyVATtaxpayeracceptpaybusinesstaxwhenthebusiness,cantouchbucklepurchasestaxamountofonlytransportbusiness,inaddition,VATtaxpayeracceptpaybusinesstaxofotherbusinessesarenot