-试析增值税改革对中小企业的影响-外文翻译

PAGE9附：AStudyonTheEffectofReformofValue-addedTaxtoTheMinorEnterprisesAbstractForsmallandmedium-sizedenterprisedevelopmentVATtransformationwitheasethetaxburden,createafairtaxenvironmentinfluence;thepositiveButalsotheexistenceofsmallandmedium-sizedenterprisetaxsupportforsmallandmedium-sizedenterprisestostart-upenoughandlackoftaxsupportinginadequate.PerfectVATreform,promotethedevelopmentofsmallandmedium-sizedenterprises,canadopttoincreasesmallbusinessforstartupssupportandpreferentialpoliciesofVAT.Keywrods:Thetransformationofvalue-addedtax;smes;shortage;perfectAStudyonTheEffectofReformofValue-addedTaxtoTheMinorEterprisesOne,thetransformationofvalue-addedtaxforsmallandmedium-sizedenterprisedevelopmentanditspositiveimpactInordertoreducethetaxburdenontaxpayers,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,VATtaxpayeracceptpaybusinesstaxofotherbusinessesarenotdeductioninputtax.Forsmallandmedium-sizedenterpriseinnovationperfectencouragetaxpolicy,theauthorsuggesttheintangibleassetspurchasedforenterpriseincometaxes,deductdeductapercentageshallnotbelowerthanthetransportationexpensesdeductedproportion.Reasonhas2:itisnowthebusinesstaxrateofthetransferofintangibleassetsfor5%,higherthanthetransportation3%taxrate,whichmeansthatcompaniesintangibleassetpurchasestaxburdenthantransportationcostoftaxes,soitsDiKouLvshouldalsohigherthanDiKouLvtransportationexpenses;2itisintangibleassetstopromotesmallandmedium-sizedenterpriseinnovation,taxpolicyisimportantforenterprisepurchaseshouldreflectthesupportofintangibleassets.Sincetransportationcost,cancalculatetheVATonpurchasebuckle7%ofenterprisepurchase,thentheintangibleassetdeducttheproportionofVATonpurchasemaybeconsideredasa10%.试析增值税改革对中小企业的影响摘要增值税转型对中小型企业发展具有减轻税收负担、创造公平税收环境等积极影响;但同时也存在对中小型企业的税收扶持力度不够、对初创中小型企业缺乏税收扶持等不足。完善增值税改革,促进中小型企业发展,可采取加大对小型企业的增值税支持力度、对初创企业实行增值税优惠政策等措施。关键词：增值税转型；中小型企业；积极影响；不足；完善试析增值税改革对中小企业的影响一、增值税转型及其对中小型企业发展的积极影响为降低纳税人税收负担，完善增值税制度，2008年11月5日，国务院第34次常务会议决定自2009年1月1日起在全国范围内实施增值税转型改革，将生产型增值税转为消费型增值税，主要内容是：自2009年1月1日起，在维持现行增值税税率不变的前提下，(一)减轻了中小型型企业的税收负担。此次增值税转型从两方面减轻了中小型企业的税收负担。一是将生产型增值税转为消费型增值税，一般纳税人新购进(包括捐赠和实物投资)的固定资产、用于自制固定资产的购进货物或应税劳务、融资租赁获得的固定资产及为固定资产所支付的运输费用的增值税进项税额可予以抵扣。根据预测，这项改革一定程度上减轻了企业的税收负担。二是降低小规模纳税人征收率。《中华人民共和国增值税暂行条例》(国务院令第134号)(下称原增值税条例)规定，小规模纳税人的征收率，工业为6%，商业为4%，而《中华人民共和国增值税暂行条例》(国务院令第538号)(下称新增值税条例)将小规模纳税人的征收率统一降低至3%。征收率的大幅下调，进一步减轻了中小型企业的税收负担。(二)为小型企业创造了公平税收环境。增值税中的小规模纳税人基本上都属于小企业。在原增值税条例下，无论是工业小规模纳税人还是商业小规模纳税人，其税负均远高于一般纳税人。如按2005年16省市增值税一般纳税人的平均税负工业为4.04%、商业为1.17%计算，工业小规模纳税人税负是一般纳税人的1.49倍，商业小规模纳税人税负是一般纳税人的3.42倍。新增值税条例克服了原增值税条例对小规模纳税人的不公平待遇，能同时兼顾一般纳税人和小规模纳税人的利益，在允许抵扣一般纳税人购进固定资产进项税额的同时大幅度调低了小规模纳税人的征收率，为小型企业创造了公平的税收环境。(三)有利于中小型企业现金流的增加、设备的更新和技术的升级。资金短缺、设备老化、技术落后是制约中小型企业发展的主要因素。消费型增值税的实施减轻了中小型企业的增值税负担，从而使其现金流得到增加，有利于缓解中小型企业资金紧张状况。同时，由于消费型增值税的实施意味着购进的设备越先进、价格越高，其可抵扣的进项税金越多、应纳税额越少,因而可鼓励企业设备更新和技术升级。二、增值税转型在促进中小型企业发展上的不足尽管增值税转型从多方面改善了中小型企业的税收环境,但相对于中小型企业在经济发展中的重要性及所处的市场环境,其扶持力度还不够,有些政策甚至抑制中小型企业的发展。(一)对中小型企业的税收扶持力度不够劳动密集型中小型企业在解决就业问题上发挥了重要作用,我国作为发展中的人口大国,解决就业难题离不开劳动密集型中小型企业的发展。然而,生产型增值税转为消费型增值税对各类企业的减税效应不相同,显然,资本密集型的大企业减税效果更明显。劳动密集型的中小型企业由于固定资产的比例低,可抵扣的进项税金少,缴纳税金多,负担重,减税效果不明显。在中小型企业中,小型企业更为弱小,税收政策更应向小型企业倾斜。尽管新增值税条例大幅度降低小规模纳税人的征收率,但也只是改变了原条例过分偏向一般纳税人的不公平状况,小型企业并未享受到更为优惠的增值税税收政策。我国对小型企业的税收优惠主要体现在企业所得税中,而对于众多利润微薄甚至亏损的小型企业来说,增值税及相关税费的负担更重。因此,对于小型企业来说,实行增值税及相关税费的优惠政策更有必要,企业获益更大。(二)对初创中小型企业缺乏税收扶持在中小型企业中,相对于成熟企业,初创企业面临着更多的考验,能否存活是其最大的问题。由于多方面原因,和其他国家相比,我国初创企业的关闭比重较高,生存处境较艰难。我国初创中小型企业关闭比重高和税收负担重与缺乏税收政策的扶持有一定关系。以增值税为例,无论是新增值税条例还是原增值税条例,均未对初创中小型企业制定有优惠政策。而对处于初创业阶段的中小型企业来说,发生资金短缺、经营亏损是普遍现象,增值税给初创中小型企业带来了沉重的税收负担,缴纳增值税大大减少了初创中小型企业的可用资金,增加了中小型企业的倒闭风险。(三)不利于鼓励中小型企业技术创新创新是税收政策的支持重点,在企业所得税、增值税、营业税中有多项激励创新的政策对鼓励中小型企业创新发挥了积极作用。但是，新增值税条例只规定允许一般纳税人抵扣新购进的固定资产、用于自制固定资产的购进货物或应税劳务、融资租赁获得的定资产及为固定资产所支付的运输费用的增值税进项税额，而对促进中小型企业创新起着重要作用的无形资产不给予抵扣进项税额,挫伤了中小型企业技术创新的积极性。三、完善增值税改革,促进中小型企业发展(一)加大对小型企业的增值税支持力度。小型企业规模小，利润低，对税费极为敏感，对此类企业实行减免税政策能有效促进它们的发展。目前税法对小型企业的税收优惠主要体现在企业所得税上，小型企业利润微薄，其企业所得税上的优惠不管力度多大，对它们的帮助都是有限的，而对它们实行增值税优惠政策意义更大。因此，笔者建议对增值税小规模纳税人实行免税政策，切实减轻小型企业税收负担。(二)对初创企业实行增值税优惠政策,提高初创企业存活率。发展中小型企业首先应提高初创企业的存活率，而增值税是我国第一大税种，对初创企业实行增值税优惠政策在提高其存活率上有着重要意义。具体措施可根据纳税人的类型确定:一是对属于小规模纳税人的初创企业实行免税政策；二是对属于一般纳税人的初创企业实行退税政策，以保证增值税抵扣链条的完整，退税比例可通过测算财政承受能力后确定。(三)增加抵扣项目，对企业购进的无形资产允许扣除进项税额，鼓励中小型企业技术创新。目前增值税纳税人接受缴纳营业税的业务时，能抵扣进项税额的只有运输业务，除此之外，增值税纳税人接受缴纳营业税的其他业务均不能抵扣进项税金。为完善鼓励中小型企业创新的税收政策，笔者建议对企业购进的无形资产允许扣除进项税金，扣除比例应不低于运输费用的扣除比例。理由有二:一是目前转让无形资产的营业税率为5%，高于交通运输业3%的营业税税率，意味着企业购进无形资产所负担税金要高于运输费用的税金，因而其抵扣率也应高于运输费用的抵扣率；二是无形资产对促进中小型企业创新有重要作用，税收政策应体现对企业购进无形资产的支持。既然运输费用可计算抵扣7%的进项税额，那么对企业购进的无形资产允许扣除进项税额的比例可考虑定为10%。目录TOC\o"1-2"\h\z\u第一章总论 1第一节项目背景 1第二节项目概况 2第二章项目建设必要性 5第三章市场分析与建设规模 7第一节汽车市场需求分析 7第二节市场预测 12第三节项目产品市场分析 13第四节建设规模 16第四章场址选择 17第一节场址所在位置现状 17第二节 场址建设条件 17第五章技术方案、设备方案、工程方案 22第一节技术方案 22第二节设备方案 28第三节工程方案 33第六章原材料、燃料供应 38第七章总图布置与公用辅助工程 39第一节总图布置 39第二节公用辅助工程 43第八章环境影响评价 52第一节环境保护设计依据 52第二节项目建设和生产对环境的影响 52第三节环境保护措施 54第四节环境影响评价 56第九章劳