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2008年11月5日,国务院总理温家宝主持召开国务院常务会议,研究部署进一步扩大内需促进经济平稳较快增长的措施时要求在全国所有地区、所有行业全面实施增值税转型改革,鼓励企业技术改造。增值税转型改革是指将目前实行的生产型增值税转为消费型增值税。我国目前实行的是生产型增值税,即在征收增值税时,不允许扣除外购固定资产所含增值税进项税金。目前国际上普遍实行的是消费型增值税,即在征收增值税时,允许企业将外购固定资产所含增值税进项税金一次性全部扣除。
On November 5, 2008, Premier Wen Jiabao of the State Council chaired a State Council executive meeting to study and deploy measures to further expand domestic demand and promote steady and rapid economic growth. He urged all industries and industries in all parts of the country to fully implement the VAT reform and encourage technological transformation of enterprises. VAT reform refers to the current implementation of the production value added tax converted to consumer value-added tax. At present, China’s production-based value-added tax is implemented. That is, VAT is not allowed to deduct the input VAT of purchased fixed assets when it is levied. Currently practiced in the world is a consumer value-added tax, that is, in the collection of value-added tax, allow enterprises to purchase fixed assets included in VAT VAT all the time deducted.