A Discussion on Setting up the Accounting Standards of Added-value Tax 关于制定《增值税会计准则》的探讨
Since the beginning of2009, the reform on added-value tax from production to consumption has affected China's financial management greatly. 自我国2009年初实施增值税从生产型转为消费型的税收体制改革以来,对我国企业财务管理活动产生了重大影响。
For purchased plastic ware, rubber ware, ceramic ware and tube for petrochemical industry concluded in contract, added-value tax can also be returned. 购货合同中列名的随设备购进的部分塑料件、橡胶件、陶瓷件及石化项目用的管材等,也可退税。
Carrying out the added-value tax of consumption to promote the renewal and reform of the business equipment; 实行消费型增值税,促进企业设备更新与改造;
Therefore, added-value tax, consumption tax, business income tax and agricultural tax in our current tax system should be adjusted. 因此,我国现行税制应在增值税、消费税、企业所得税以及农业税等方面作出适当调整。
In order to reduce this burden, the pattern of productive added-value tax changing into consumptive added-value tax should be realized as soon as possible; 降低有色矿山企业税费负担的途径:尽快实现生产型增值税向消费型增值税的转型;
And the unified added-value tax is broken by the problems on tax burden, production operation, collection and management. 税收负担问题、生产经营问题及征管上的困难打破了增值税的统一性。
As the present added-value tax's levying scale is too narrow and its mould is the added-value of production which has many shortcomings and problems, the reform of added-value tax is urgent. 我国现行增值税由于征收范围过窄和采用生产型的增值税模式,存在着许多问题和缺陷,增值税的改革已刻不容缓。
This article put forward further suggestions by reforming the added-value tax type, collection range, the inner structure of tax category. 因此建议从增值税类型、征收范围、税制结构的合理调整三方面加以改革。