增值税新政策对企业带来的减税效应研究

Study on Tax Reduction Effect of New VAT Policy on Enterprises

2018年3月,国家出台深化增值税改革的措施,进一步减轻市场主体税负。纳税人发生增值税应税行为由原适用的17%和11%税率分别调整为16%、10%,此次新政究竟给企业带来了怎样的减税效果,通过数据分析、对比分析等方式,对增值税新政改革的效果及其问题展开调查研究,并针对新政改革的不足提出相应的调整措施。

In March 2018,the State Council issued measures to deepen value-added tax reform and further reduce the tax burden on market entities. Taxpayers’ VAT taxable behavior was adjusted from the original applicable 17 % and 11 % tax rates to 16 %and 10 % respectively. What kind of tax reduction effect did the new policy bring to enterprises? This article uses data analysis and comparative analysis to investigate the effect and problems of the new policy reform of value-added tax,and proposes corresponding adjustment measures for the insufficiency of the reform.