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一、新税制实施中存在的主要问题(一)对增值税的具体政策规定掌握不准确,导致执行中出现偏差。许多经营单位对“价外税”认识存在偏差,只是单纯地理解为在原售价的基础上再增加17%的税款,这导致了市场上的一些商品涨价,影响了物价的稳定。另外,也有个别企业借税制改革之机“搭车涨价”。(二)实行新税制后,影响了部分企业税负。
First, the implementation of the new tax system, the main problems (A) of the specific policies and regulations of value-added tax inaccurate grasp, resulting in the implementation of deviation. Many business units have a deviation from their understanding of “foreign tax ” and simply understand that an additional 17% tax increase will be made on the basis of the original selling price, which has led to the price hikes of some commodities on the market and the stabilization of prices . In addition, there are also some enterprises by the tax reform machine “ride price ”. (B) the implementation of the new tax system, affecting some corporate tax burden.