試析增值稅改革對中小企業(yè)的影響外文翻譯

1、<p><b>　　附：</b></p><p>　　A Study on The Effect of Reform of Value-added</p><p>　　Tax to The Minor Enterprises</p><p><b>　　Abstract</b></p><p&

2、gt;　　For small and medium-sized enterprise development VAT transformation with ease the tax burden, create a fair tax environment influence; the positive But also the existence of small and medium-sized enterprise tax su

3、pport for small and medium-sized enterprises to start-up enough and lack of tax supporting inadequate. Perfect VAT reform, promote the development of small and medium-sized enterprises, can adopt to increase small busine

4、ss for startups support and preferential policies of VAT.</p><p>　　Keywrods: The transformation of value-added tax;smes;shortage;perfect</p><p>　　A Study on The Effect of Reform of Value-added&l

5、t;/p><p>　　Tax to The Minor Eterprises</p><p>　　One, the transformation of value-added tax for small and medium-sized enterprise development and its positive impact </p><p>　　In order

6、to reduce the tax burden on taxpayers, improve the VAT system, November 5, 2008, the state council the 34 times executive meeting since January 2009, decision of 1 in nationwide VAT transformation, will production-based

7、value-added tax to consumption-based value-added tax, the main content is: since January 2009, 1st, to keep the VAT rate unchanged on the premise that allows a nationwide (regardless of regional and industry) general VAT

8、 taxpayer deduction of all its new purchase equipme</p><p>　　(1) reduce the tax burden on small and medium-sized enterprises. The transformation of value-added tax from two aspects reduced the smes in the ta

9、x burden. One is to put the production-based value-added tax to consumption-based value-added tax, average taxpayer new purchases (including donations and real investment) fixed assets, fixed assets for homemade the purc

10、hasing goods or taxable services obtained, lease financing for fixed assets of fixed assets and the transportation fees paid for the V</p><p>　　(2) for small businesses create the fair tax environment. The s

11、mall-scale VAT payers basically all belong to small businesses. In the original VAT regulations, whether industry under small-scale taxpayers or commercial small-scale taxpayers, the tax burden are far higher than averag

12、e taxpayer. If press 16 provinces and cities in 2005 general VAT taxpayer average tax industry for 4. 04 %, commercial 1.17 % calculation, industrial small-scale taxpayers tax is the general taxpayer's 1. 49 times, c

13、o</p><p>　　(3) to small and medium enterprises cash flow increases, equipment updating and technology upgrades. The shortage of capital and equipment aging, backward in technology is restricted factors to th

14、e development of small and medium-sized enterprises. The implementation of consumption-based value-added tax eased the burden of small and medium enterprises, so the VAT increase cash flow get, can help to alleviate the

15、strain of small and medium-sized enterprise funds. At the same time, because of the </p><p>　　Second, the transformation of value-added tax in promoting smes development flaws Although the transformation of

16、value-added tax from many of the small and medium enterprises to improve tax environment, but relative to the economic development of small and medium-sized enterprises in place of the importance and market environment,

17、its support for the insufficient still, some policy even restrain the development of smes.</p><p>　　(1) to small and medium enterprises tax the support strength is not enough. Labor-intensive small and mediu

18、m-sized enterprises in solving the employment problem played an important role in the development of population, China as a country, solving the employment problem without labor-intensive the development of smes. However

19、, production-based value-added tax to consumption-based value-added tax to each kind of enterprise tax cuts, obviously, the same effect is not the big enterprise capital int</p><p>　　(2) the startup smes lac

20、k of tax support. In small and medium enterprises, relative to the mature enterprise, start-ups faces more test, can survive its biggest problem. Due to various reasons, and other countries, our country of startups close

21、d higher, survival situation a proportion of tough. Our start-up smes shut down high share and tax burden and lack of tax policy support have particular concern. VAT, for example, whether new VAT regulations or the origi

22、nal VAT regulations, failed to start</p><p>　　(3) encourage small and medium-sized enterprise technology innovation unfavorable. Innovation is the tax policy support key, in enterprise income tax and value-a

23、dded tax, business tax incentive innovation in many of the small and medium-sized enterprise innovation policy encouraged to play a positive role. However, the new rules to allow only VAT regulations of general taxpayer

24、deduction new purchases fixed assets, used for homemade fixed assets purchase goods or taxable services, lease financin</p><p>　　Three, perfecting the VAT reform, promote the development of small and medium-

25、sized enterprises </p><p>　　(1) to increase small business VAT support. Small enterprises are small, profit is low, the taxation is very sensitive, for these enterprises implement the policy of tax reduction

26、 or exemption can effectively promote their development. At present to small business tax preferential tax mainly reflects in enterprise income tax, small enterprise profit, the small enterprise income tax preferential n

27、o matter how the efforts, their help is limited, and for them of VAT preferential policy meaning more</p><p>　　(2) the start-ups of VAT preferential policies to improve survival startups. Development of smal

28、l and medium-sized enterprises should increase the survival rate of startups, and value added tax is China's first big taxes, of VAT of startups in improving its survival preferential policies on has important signif

29、icance. Specific measures according to the type of taxpayer: one is to belong to determine the startups small-scale taxpayers subject to exemption policy; 2 it is to belong to the general </p><p>　　(3) incre

30、ase deduction project, the enterprise of intangible assets purchased input VAT deduct encourage smes technology gen Innovation. Currently VAT taxpayer accept pay business tax when the business, can touch buckle purchases

31、 tax amount of only transport business, in addition, VAT taxpayer accept pay business tax of other businesses are not deduction input tax. For small and medium-sized enterprise innovation perfect encourage tax policy, th

32、e author suggest the intangible assets purchased fo</p><p>　　試析增值稅改革對中小企業(yè)的影響</p><p><b>　　摘要</b></p><p>　　增值稅轉(zhuǎn)型對中小型企業(yè)發(fā)展具有減輕稅收負擔、創(chuàng)造公平稅收環(huán)境等積極影響;但同時也存在對中小型企業(yè)的稅收扶持力度不夠、對初創(chuàng)中小型

33、企業(yè)缺乏稅收扶持等不足。完善增值稅改革,促進中小型企業(yè)發(fā)展,可采取加大對小型企業(yè)的增值稅支持力度、對初創(chuàng)企業(yè)實行增值稅優(yōu)惠政策等措施。</p><p>　　關(guān)鍵詞：增值稅轉(zhuǎn)型；中小型企業(yè)；積極影響；不足；完善</p><p>　　試析增值稅改革對中小企業(yè)的影響</p><p>　　一、增值稅轉(zhuǎn)型及其對中小型企業(yè)發(fā)展的積極影響</p><p>

34、　　為降低納稅人稅收負擔，完善增值稅制度，2008年11月5日，國務(wù)院第34次常務(wù)會議決定自2009年1月1日起在全國范圍內(nèi)實施增值稅轉(zhuǎn)型改革，將生產(chǎn)型增值稅轉(zhuǎn)為消費型增值稅，主要內(nèi)容是：自2009年1月1日起，在維持現(xiàn)行增值稅稅率不變的前提下，允許全國范圍內(nèi)(不分地區(qū)和行業(yè))的所有增值稅一般納稅人抵扣其新購進設(shè)備所含的進項稅額,未抵扣完的進項稅額結(jié)轉(zhuǎn)下期繼續(xù)抵扣，同時，將小規(guī)模納稅人征收率統(tǒng)一調(diào)低至3 %。此次增值稅轉(zhuǎn)型在一定程度上改

35、善了中小型企業(yè)的稅收環(huán)境，對身處逆境的眾多中小型企業(yè)的發(fā)展具有積極影響。</p><p>　　(一) 減輕了中小型型企業(yè)的稅收負擔。</p><p>　　此次增值稅轉(zhuǎn)型從兩方面減輕了中小型企業(yè)的稅收負擔。一是將生產(chǎn)型增值稅轉(zhuǎn)為消費型增值稅，一般納稅人新購進(包括捐贈和實物投資) 的固定資產(chǎn)、用于自制固定資產(chǎn)的購進貨物或應(yīng)稅勞務(wù)、融資租賃獲得的固定資產(chǎn)及為固定資產(chǎn)所支付的運輸費用的增值稅進項

36、稅額可予以抵扣。根據(jù)預(yù)測，這項改革一定程度上減輕了企業(yè)的稅收負擔。二是降低小規(guī)模納稅人征收率?！吨腥A人民共和國增值稅暫行條例》(國務(wù)院令第134 號) (下稱原增值稅條例) 規(guī)定，小規(guī)模納稅人的征收率，工業(yè)為6 %，商業(yè)為4 %，而《中華人民共和國增值稅暫行條例》(國務(wù)院令第538號) (下稱新增值稅條例) 將小規(guī)模納稅人的征收率統(tǒng)一降低至3 %。征收率的大幅下調(diào)，進一步減輕了中小型企業(yè)的稅收負擔。</p><p&g

37、t;　　(二) 為小型企業(yè)創(chuàng)造了公平稅收環(huán)境。</p><p>　　增值稅中的小規(guī)模納稅人基本上都屬于小企業(yè)。在原增值稅條例下，無論是工業(yè)小規(guī)模納稅人還是商業(yè)小規(guī)模納稅人，其稅負均遠高于一般納稅人。如按2005 年16省市增值稅一般納稅人的平均稅負工業(yè)為4. 04 %、商業(yè)為1.17 %計算，工業(yè)小規(guī)模納稅人稅負是一般納稅人的1. 49倍，商業(yè)小規(guī)模納稅人稅負是一般納稅人的3.42倍。新增值稅條例克服了原增值稅條

38、例對小規(guī)模納稅人的不公平待遇，能同時兼顧一般納稅人和小規(guī)模納稅人的利益，在允許抵扣一般納稅人購進固定資產(chǎn)進項稅額的同時大幅度調(diào)低了小規(guī)模納稅人的征收率，為小型企業(yè)創(chuàng)造了公平的稅收環(huán)境。</p><p>　　(三) 有利于中小型企業(yè)現(xiàn)金流的增加、設(shè)備的更新和技術(shù)的升級。</p><p>　　資金短缺、設(shè)備老化、技術(shù)落后是制約中小型企業(yè)發(fā)展的主要因素。消費型增值稅的實施減輕了中小型企業(yè)的增值稅

39、負擔，從而使其現(xiàn)金流得到增加，有利于緩解中小型企業(yè)資金緊張狀況。同時，由于消費型增值稅的實施意味著購進的設(shè)備越先進、價格越高，其可抵扣的進項稅金越多、應(yīng)納稅額越少,因而可鼓勵企業(yè)設(shè)備更新和技術(shù)升級。</p><p>　　二、增值稅轉(zhuǎn)型在促進中小型企業(yè)發(fā)展上的不足</p><p>　　盡管增值稅轉(zhuǎn)型從多方面改善了中小型企業(yè)的稅收環(huán)境,但相對于中小型企業(yè)在經(jīng)濟發(fā)展中的重要性及所處的市場環(huán)境,其

40、扶持力度還不夠,有些政策甚至抑制中小型企業(yè)的發(fā)展。</p><p>　　(一) 對中小型企業(yè)的稅收扶持力度不夠</p><p>　　勞動密集型中小型企業(yè)在解決就業(yè)問題上發(fā)揮了重要作用,我國作為發(fā)展中的人口大國,解決就業(yè)難題離不開勞動密集型中小型企業(yè)的發(fā)展。然而,生產(chǎn)型增值稅轉(zhuǎn)為消費型增值稅對各類企業(yè)的減稅效應(yīng)不相同,顯然,資本密集型的大企業(yè)減稅效果更明顯。勞動密集型的中小型企業(yè)由于固定資產(chǎn)

41、的比例低,可抵扣的進項稅金少,繳納稅金多,負擔重,減稅效果不明顯。在中小型企業(yè)中,小型企業(yè)更為弱小,稅收政策更應(yīng)向小型企業(yè)傾斜。盡管新增值稅條例大幅度降低小規(guī)模納稅人的征收率,但也只是改變了原條例過分偏向一般納稅人的不公平狀況,小型企業(yè)并未享受到更為優(yōu)惠的增值稅稅收政策。我國對小型企業(yè)的稅收優(yōu)惠主要體現(xiàn)在企業(yè)所得稅中,而對于眾多利潤微薄甚至虧損的小型企業(yè)來說,增值稅及相關(guān)稅費的負擔更重。因此,對于小型企業(yè)來說,實行增值稅及相關(guān)稅費的優(yōu)惠

42、政策更有必要,企業(yè)獲益更大。</p><p>　　(二) 對初創(chuàng)中小型企業(yè)缺乏稅收扶持</p><p>　　在中小型企業(yè)中,相對于成熟企業(yè),初創(chuàng)企業(yè)面臨著更多的考驗,能否存活是其最大的問題。由于多方面原因,和其他國家相比,我國初創(chuàng)企業(yè)的關(guān)閉比重較高,生存處境較艱難。我國初創(chuàng)中小型企業(yè)關(guān)閉比重高和稅收負擔重與缺乏稅收政策的扶持有一定關(guān)系。以增值稅為例,無論是新增值稅條例還是原增值稅條例,均未

43、對初創(chuàng)中小型企業(yè)制定有優(yōu)惠政策。而對處于初創(chuàng)業(yè)階段的中小型企業(yè)來說,發(fā)生資金短缺、經(jīng)營虧損是普遍現(xiàn)象,增值稅給初創(chuàng)中小型企業(yè)帶來了沉重的稅收負擔,繳納增值稅大大減少了初創(chuàng)中小型企業(yè)的可用資金,增加了中小型企業(yè)的倒閉風險。</p><p>　　(三) 不利于鼓勵中小型企業(yè)技術(shù)創(chuàng)新</p><p>　　創(chuàng)新是稅收政策的支持重點,在企業(yè)所得稅、增值稅、營業(yè)稅中有多項激勵創(chuàng)新的政策對鼓勵中小型企業(yè)

44、創(chuàng)新發(fā)揮了積極作用。但是，新增值稅條例只規(guī)定允許一般納稅人抵扣新購進的固定資產(chǎn)、用于自制固定資產(chǎn)的購進貨物或應(yīng)稅勞務(wù)、融資租賃獲得的定資產(chǎn)及為固定資產(chǎn)所支付的運輸費用的增值稅進項稅額，而對促進中小型企業(yè)創(chuàng)新起著重要作用的無形資產(chǎn)不給予抵扣進項稅額,挫傷了中小型企業(yè)技術(shù)創(chuàng)新的積極性。</p><p>　　三、完善增值稅改革,促進中小型企業(yè)發(fā)展</p><p>　　(一) 加大對小型企業(yè)的增值

45、稅支持力度。</p><p>　　小型企業(yè)規(guī)模小，利潤低，對稅費極為敏感，對此類企業(yè)實行減免稅政策能有效促進它們的發(fā)展。目前稅法對小型企業(yè)的稅收優(yōu)惠主要體現(xiàn)在企業(yè)所得稅上，小型企業(yè)利潤微薄，其企業(yè)所得稅上的優(yōu)惠不管力度多大，對它們的幫助都是有限的，而對它們實行增值稅優(yōu)惠政策意義更大。因此，筆者建議對增值稅小規(guī)模納稅人實行免稅政策，切實減輕小型企業(yè)稅收負擔。</p><p>　　(二) 對初

46、創(chuàng)企業(yè)實行增值稅優(yōu)惠政策,提高初創(chuàng)企業(yè)存活率。</p><p>　　發(fā)展中小型企業(yè)首先應(yīng)提高初創(chuàng)企業(yè)的存活率，而增值稅是我國第一大稅種，對初創(chuàng)企業(yè)實行增值稅優(yōu)惠政策在提高其存活率上有著重要意義。具體措施可根據(jù)納稅人的類型確定:一是對屬于小規(guī)模納稅人的初創(chuàng)企業(yè)實行免稅政策；二是對屬于一般納稅人的初創(chuàng)企業(yè)實行退稅政策，以保證增值稅抵扣鏈條的完整，退稅比例可通過測算財政承受能力后確定。</p><p

47、>　　(三) 增加抵扣項目，對企業(yè)購進的無形資產(chǎn)允許扣除進項稅額，鼓勵中小型企業(yè)技術(shù)創(chuàng)新。</p><p>　　目前增值稅納稅人接受繳納營業(yè)稅的業(yè)務(wù)時，能抵扣進項稅額的只有運輸業(yè)務(wù)，除此之外，增值稅納稅人接受繳納營業(yè)稅的其他業(yè)務(wù)均不能抵扣進項稅金。為完善鼓勵中小型企業(yè)創(chuàng)新的稅收政策，筆者建議對企業(yè)購進的無形資產(chǎn)允許扣除進項稅金，扣除比例應(yīng)不低于運輸費用的扣除比例。理由有二:一是目前轉(zhuǎn)讓無形資產(chǎn)的營業(yè)稅率為5