关于再生资源增值税新政策实施后所带来的突出问题及建议

Problems and suggestions for the implementation of the new value added tax policy of renewable resources

结合湖北省武汉市再生资源回收、经营企业的实际情况,论述了自2009年1月1日再生资源行业开始实行新的税收政策以来所面临的突出问题,即企业难以取得进项抵扣发票,税负增加过重;先征后退,税款占压资金,影响资金周转,增加资金成本;起初库存不能计算进项税额,加大库存商品亏损。并针对上述问题,提出具体建议。

Combined with the situation of recycling renewable resources enterprises in Wuhan, some problems brought by the implementation of the new value-added tax policy of renewable resources since January 1, 2009 were discussed. That were, it is difficult for enterprises to obtain input tax deduction invoice, the tax burden was increased; refund after collection, the funds were occupied by tax, it caused cash flow getting hard, and also increased the cost of capital; initial inventory can not be calculated the amount of input tax, increased stock losses. In response to these problems, some specific proposals were put forward.