摘要
2009年1月1日我国增值税制度由生产型增值税向消费型增值税转变迈出了第一步,揭开了我国增值税改革的新篇章。借鉴发达国家消费型增值税的经验,通过研究我国现行固定资产增值税政策,分析其对我国企业税负的影响,从允许抵扣增值税的空间范围和时间范围角度,提出现行固定资产增值税政策可能会违背税收公平的原则,并针对上述问题,结合相关的实践经验,提出相应建议。
On January 1,2009,Chinese value-added tax system step firstly from production-based value-added tax to consumption-type VAT,which opened a new chapter in the reform of value-added tax.China＇s existing policy of the plant assets value-added tax is studied from the experience of the developed country consumption type value added tax,the effect on our country＇s enterprise tax burden is analyzed.Some proposals are put forward.
出处
《兰州工业高等专科学校学报》
2012年第3期75-78,共4页
Journal of Lanzhou Higher Polytechnical College
关键词
企业税负
增值税
允许抵扣
tax burden of the enterprises
value-added tax
being deducted
