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：

A Study on The Effect of Reform of Value-added

Tax to The Minor Enterprises

Abstract

For small and medium-sized enterprise development V AT

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 support for small and medium-sized enterprises to start-up enough and lack of tax supporting inadequate. Perfect V AT reform, promote the development of small and medium-sized enterprises, can adopt to increase small business for startups support and preferential policies of V AT.

Keywrods:The transformation of value-added

tax;smes;shortage;perfect

A Study on The Effect of Reform of Value-added

Tax to The Minor Eterprises

One, the transformation of value-added tax for small and medium-sized enterprise development and its positive impact In order to reduce the tax burden on taxpayers, improve the V AT system, November 5, 2008, the state council the 34 times executive meeting since January 2009, decision of 1 in nationwide V AT transformation, will production-based value-added tax to consumption-based value-added tax, the main content is: since January 2009, 1st, to keep the V AT rate unchanged on the premise that allows a nationwide (regardless of regional and industry) general V A T taxpayer deduction of all its new purchase equipment input V AT contained not finish buckle the input tax deduction, and next continue to carry forward, small-scale taxpayers downgrading of 3 % unified online. The transformation of value-added tax in a certain extent, improved the tax environment of small and medium-sized enterprises to many adversity, the development of small and medium-sized enterprises have a positive impact.

(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 tax 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 purchasing goods or taxable services obtained, lease financing for fixed assets of fixed assets and the transportation fees paid for the V AT amount can be deducted. According to the forecast, this reform to a certain extent, reduce the enterprise's tax burden. Two is to reduce small-scale taxpayers online. The provisional regulations on V AT (the state council makes the 134 number) (hereinafter referred to as the original regulations) regulation, small-scale V AT taxpayer online for 6 %, industrial, commercial for 4 %, the PRC provisional regulations on V AT (the state council makes the 538 number) (hereinafter referred to as the new V AT regulations) will small-scale taxpayers to reduce the unified online 3 %. The online fall sharply, to further reduce the tax burden of small and medium enterprises.

(2) for small businesses create the fair tax environment. The small-scale V AT payers basically all belong to small businesses. In the original V AT regulations, whether industry under small-scale taxpayers or commercial small-scale taxpayers, the tax burden are far higher than average taxpayer. If press 16 provinces and cities in 2005 general V AT taxpayer average tax industry for 4. 04 %, commercial 1.17 % calculation, industrial small-scale taxpayers tax is the general taxpayer's 1. 49 times, commercial small-scale taxpayers tax is the general taxpayer's 3. 42 times.