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从今年1月1日起.新的税制实施以后,流通企业的税负是否会增加?会不会推动零售商品市场价格上涨?这是流通企业和广大消费者关注的问题。为此,笔者进行了分析和测算,具体情况如下。一、粮油、棉花、农资企业的税负加重粮食、棉花、食油、化肥、农药、农膜、农机等商品,税改前是免征营业税的,税改后除棉花按17%的税率外,其他商品统一按13%的税率征收增值税,因此,过去长期靠政策扶持的粮油、棉花、农资企业,税改后税负将加重。二、商品零售企业的税负明显减轻税改前,国家对商品零售企业按商品销售总额的5%征收营业税,并以营业税为税基.分别征收7%的城建税和2%的教育附加费;税改后,一律将原营业税改为征收17%的增值税,城建税改为按销售总额的0.5%征收,教育附加费改为按增值税的2%征收。
Starting from January 1 this year, after the implementation of the new tax system, will the tax burden of the circulation enterprises increase? Will it push up the prices of the retail goods market? This is a concern for circulation enterprises and consumers alike. To this end, the author conducted an analysis and calculation, the specific situation is as follows. First, grain and oil, cotton, agricultural enterprises increase the tax burden on food, cotton, cooking oil, fertilizers, pesticides, plastic sheeting, agricultural machinery and other goods, before the tax reform is exempt from business tax, except after tax reform at a 17% tax rate , And other commodities will be subject to VAT at the rate of 13%. Therefore, in the past, grain, oil, cotton and agricultural capital enterprises supported by the policy in the past will have more tax burden after tax reform. Second, the tax burden of goods retailers significantly reduce the tax reform before the state retails goods sales of goods by 5% of total sales tax levied, and business tax as the tax base were levied 7% of urban construction tax and education surcharge of 2% ; After the tax reform, the original sales tax will be changed to a levy of 17% VAT, urban construction tax to 0.5% of total sales levied, education surcharges levied at 2% of the value-added tax levied.