摘要
2009年起在全国范围内实施消费型增值税转型改革,针对贵州省实行简易办法征收增值税的小水电站在这次转型未获得税收利益,与属于一般纳税人的水电站相比,购进机器设备所含的进项税额不允许扣除,与属于小规模纳税人小水电站相比,其实行的优惠征收率是属于小规模纳税人小水电站的2倍等问题税,提出在当今节能减排的环境下刻不容缓对小水电站实行增值税优惠政策等措施。
The consumption-type VAT transformation reform has been implemented in China since 2009.Compared with other hydropower stations in Guizhou,small hydropower stations do not get any benefits on taxation from the reform.This paper proposes that effective measures be urgently taken in the context of energy-saving and emission-reduction.
出处
《凯里学院学报》
2011年第1期25-28,共4页
Journal of Kaili University
关键词
增值税转型
贵州
小水电站
VAT transformation
Guizhou
small hydropower station