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PAGE1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-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，允许全国范围内(不分地区和行业)的所有增值税一般纳税人抵扣其新购进设备所含的进项税额,未抵扣完的进项税额结转下期继续抵扣，同时，将小规模纳税人征收率统一调低至3%。此次增值税转型在一定程度上改善了中小型企业的税收环境，对身处逆境的众多中小型企业的发展具有积极影响。(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