增值稅改革對(duì)中小企業(yè)的影響外文翻譯文獻(xiàn)PAGE1增值稅改革對(duì)中小企業(yè)的影響外文翻譯文獻(xiàn)(文檔含英文原文和中文翻譯)原文：AStudyonTheEffectofReformofValue-addedTaxtoTheMinorEnterprisesAbstractForsmallandmedium-sizedenterprisedevelopmentVATtransformationwitheasethetaxburden,createafairtaxenvironmentinfluence;thepositiveButalsotheexistenceofsmallandmedium-sizedenterprisetaxsupportforsmallandmedium-sizedenterprisestostart-upenoughandlackoftaxsupportinginadequate.PerfectVATreform,promotethedevelopmentofsmallandmedium-sizedenterprises,canadopttoincreasesmallbusinessforstartupssupportandpreferentialpoliciesofVAT.Keywrods:Thetransformationofvalue-addedtax;smes;shortage;perfectAStudyonTheEffectofReformofValue-addedTaxtoTheMinorEterprisesOne,thetransformationofvalue-addedtaxforsmallandmedium-sizedenterprisedevelopmentanditspositiveimpactInordertoreducethetaxburdenontaxpayers,improvetheVATsystem,November5,2008,thestatecouncilthe34timesexecutivemeetingsinceJanuary2009,decisionof1innationwideVATtransformation,willproduction-basedvalue-addedtaxtoconsumption-basedvalue-addedtax,themaincontentis:sinceJanuary2009,1st,tokeeptheVATrateunchangedonthepremisethatallowsanationwide(regardlessofregionalandindustry)generalVATtaxpayerdeductionofallitsnewpurchaseequipmentinputVATcontainednotfinishbuckletheinputtaxdeduction,andnextcontinuetocarryforward,small-scaletaxpayersdowngradingof3%unifiedonline.Thetransformationofvalue-addedtaxinacertainextent,improvedthetaxenvironmentofsmallandmedium-sizedenterprisestomanyadversity,thedevelopmentofsmallandmedium-sizedenterpriseshaveapositiveimpact.(1)reducethetaxburdenonsmallandmedium-sizedenterprises.Thetransformationofvalue-addedtaxfromtwoaspectsreducedthesmesinthetaxburden.Oneistoputtheproduction-basedvalue-addedtaxtoconsumption-basedvalue-addedtax,averagetaxpayernewpurchases(includingdonationsandrealinvestment)fixedassets,fixedassetsforhomemadethepurchasinggoodsortaxableservicesobtained,leasefinancingforfixedassetsoffixedassetsandthetransportationfeespaidfortheVATamountcanbededucted.Accordingtotheforecast,thisreformtoacertainextent,reducetheenterprise'staxburden.Twoistoreducesmall-scaletaxpayersonline.TheprovisionalregulationsonVAT(thestatecouncilmakesthe134number)(hereinafterreferredtoastheoriginalregulations)regulation,small-scaleVATtaxpayeronlinefor6%,industrial,commercialfor4%,thePRCprovisionalregulationsonVAT(thestatecouncilmakesthe538number)(hereinafterreferredtoasthenewVATregulations)willsmall-scaletaxpayerstoreducetheunifiedonline3%.Theonlinefallsharply,tofurtherreducethetaxburdenofsmallandmediumenterprises.(2)forsmallbusinessescreatethefairtaxenvironment.Thesmall-scaleVATpayersbasicallyallbelongtosmallbusinesses.IntheoriginalVATregulations,whetherindustryundersmall-scaletaxpayersorcommercialsmall-scaletaxpayers,thetaxburdenarefarhigherthanaveragetaxpayer.Ifpress16provincesandcitiesin2005generalVATtaxpayeraveragetaxindustryfor4.04%,commercial1.17%calculation,industrialsmall-scaletaxpayerstaxisthegeneraltaxpayer's1.49times,commercialsmall-scaletaxpayerstaxisthegeneraltaxpayer's3.42times.NewVATregulationshasovercomeoriginalVATregulationsabouttheunfairtreatmentsmall-scaletaxpayerscanjugglegeneralVATtaxpayerandsmall-scaleVATtaxpayerintheinterestsofthegeneraltaxpayerdeductible,purchasesfixedassetspurchasestaxamountofshock-loadofslashedsmall-scaletaxpayersonline,forsmallbusinessestocreateafairtaxenvironment.(3)tosmallandmediumenterprisescashflowincreases,equipmentupdatingandtechnologyupgrades.Theshortageofcapitalandequipmentaging,backwardintechnologyisrestrictedfactorstothedevelopmentofsmallandmedium-sizedenterprises.Theimplementationofconsumption-basedvalue-addedtaxeasedtheburdenofsmallandmediumenterprises,sotheVATincreasecashflowget,canhelptoalleviatethestrainofsmallandmedium-sizedenterprisefunds.Atthesametime,becauseoftheimplementationofconsumption-basedvalue-addedtaxofpurchasedequipmentmoreadvancedmeans,thehighertheprice,themorerevenuetaxdeductible,payabletaxamountisless,socanencourageenterpriseequipmentupdateandupgradetechnology.Second,thetransformationofvalue-addedtaxinpromotingsmesdevelopmentflawsAlthoughthetransformationofvalue-addedtaxfrommanyofthesmallandmediumenterprisestoimprovetaxenvironment,butrelativetotheeconomicdevelopmentofsmallandmedium-sizedenterprisesinplaceoftheimportanceandmarketenvironment,itssupportfortheinsufficientstill,somepolicyevenrestrainthedevelopmentofsmes.(1)tosmallandmediumenterprisestaxthesupportstrengthisnotenough.Labor-intensivesmallandmedium-sizedenterprisesinsolvingtheemploymentproblemplayedanimportantroleinthedevelopmentofpopulation,Chinaasacountry,solvingtheemploymentproblemwithoutlabor-intensivethedevelopmentofsmes.However,production-basedvalue-addedtaxtoconsumption-basedvalue-addedtaxtoeachkindofenterprisetaxcuts,obviously,thesameeffectisnotthebigenterprisecapitalintensivetaxreductionsaremoreobvious.Labor-intensivesmesoffixedassets,theproportionofthelowincometaxdeductible,paytaxes,lesstaxburden,theeffectisnotobvious.Insmallandmediumenterprises,smallbusinessesmoreweak,taxpolicytosmallbusinessesmustbemoretotilt.AlthoughthenewVATregulationsforsmall-scaletaxpayerssellgreatlydecreasedtheonline,butalsojustchangedtheoriginalregulationstothegeneraltaxpayer'snottoosmallenterprisenotfaircondition,enjoymorefavorableVATtaxpolicy.Ourcountrytosmallbusinesstaxpreferentialmainlyreflectsinenterpriseincometax,profitsfornumeroussmallsmall-sizedenterprisesandevenalossfortherelevanttaxes,valueaddedtaxandtheburdenheavier.So,forsmallbusinessesisofVATandtherelevanttaxes,thepreferentialpoliciesmorenecessary,enterprisebenefitmost.(2)thestartupsmeslackoftaxsupport.Insmallandmediumenterprises,relativetothematureenterprise,start-upsfacesmoretest,cansurviveitsbiggestproblem.Duetovariousreasons,andothercountries,ourcountryofstartupsclosedhigher,survivalsituationaproportionoftough.Ourstart-upsmesshutdownhighshareandtaxburdenandlackoftaxpolicysupporthaveparticularconcern.VAT,forexample,whethernewVATregulationsortheoriginalVATregulations,failedtostartupsmessetthepreferentialpolicies.Andinearlystageofbusinessofsmallandmedium-sizedenterprises,ithappenedtheshortageofcapitalandoperatinglosses,valueaddedtaxiscommontostartupsmesbroughtheavytaxburdenandpayVATgreatlyreducesthestartupofsmallandmediumenterprisesusablecapital,increasedtheriskofcollapseofsmallandmedium-sizedenterprises.(3)encouragesmallandmedium-sizedenterprisetechnologyinnovationunfavorable.Innovationisthetaxpolicysupportkey,inenterpriseincometaxandvalue-addedtax,businesstaxincentiveinnovationinmanyofthesmallandmedium-sizedenterpriseinnovationpolicyencouragedtoplayapositiverole.However,thenewrulestoallowonlyVATregulationsofgeneraltaxpayerdeductionnewpurchasesfixedassets,usedforhomemadefixedassetspurchasegoodsortaxableservices,leasefinancingforthefixedassetsandgetfixedassetsofthetransportationfeespaidforinputVATofsmallandmedium-sizedenterprises,andtopromotetheinnovationplaysanimportantroleofintangibleassetsnotgivedeductioninputtax,dampenedenthusiasmoftechnologicalinnovationofsmallandmedium-sizedenterprises.Three,perfectingtheVATreform,promotethedevelopmentofsmallandmedium-sizedenterprises(1)toincreasesmallbusinessVATsupport.Smallenterprisesaresmall,profitislow,thetaxationisverysensitive,fortheseenterprisesimplementthepolicyoftaxreductionorexemptioncaneffectivelypromotetheirdevelopment.Atpresenttosmallbusinesstaxpreferentialtaxmainlyreflectsinenterpriseincometax,smallenterpriseprofit,thesmallenterpriseincometaxpreferentialnomatterhowtheefforts,theirhelpislimited,andforthemofVATpreferentialpolicymeaningmore.Therefore,theauthorsuggesttoVATsmall-scaletaxpayerssubjecttoexemptionpolicytoreducethetaxburdenonsmallbusinesses.(2)thestart-upsofVATpreferentialpoliciestoimprovesurvivalstartups.Developmentofsmallandmedium-sizedenterprisesshouldincreasethesurvivalrateofstartups,andvalueaddedtaxisChina'sfirstbigtaxes,ofVATofstartupsinimprovingitssurvivalpreferentialpoliciesonhasimportantsignificance.Specificmeasuresaccordingtothetypeoftaxpayer:oneistobelongtodeterminethestartupssmall-scaletaxpayerssubjecttoexemptionpolicy;2itistobelongtothegeneraltaxpayer'sstart-upstoexecutedrawbackpolicy,inordertoguaranteethecompletechainofvalue-addedtaxdeduction,drawbackproportionbymeasuringfinancebearabilitycanbedeterminedafter.(3)increasedeductionproject,theenterpriseofintangibleassetspurchasedinputVATdeductencouragesmestechnologygenInnovation.CurrentlyVATtaxpayeracceptpaybusinesstaxwhenthebusiness,cantouchbucklepurchasestaxamountofonlytransportbusiness,inaddition,VATtaxpayeracceptpaybusinesstaxofotherbusinessesarenotdeductioninputtax.Forsmallandmedium-sizedenterpriseinnovationperfectencouragetaxpolicy,theauthorsuggesttheintangibleassetspurchasedforenterpriseincometaxes,deductdeductapercentageshallnotbelowerthanthetransportationexpensesdeductedproportion.Reasonhas2:itisnowthebusinesstaxrateofthetransferofintangibleassetsfor5%,higherthanthetransportation3%taxrate,whichmeansthatcompaniesintangibleassetpurchasestaxburdenthantransportationcostoftaxes,soitsDiKouLvshouldalsohigherthanDiKouLvtransportationexpenses;2itisintangibleassetstopromotesmallandmedium-sizedenterpriseinnovation,taxpolicyisimportantforenterprisepurchaseshouldreflectthesupportofintangibleassets.Sincetransportationcost,cancalculatetheVATonpurchasebuckle7%ofenterprisepurchase,thentheintangibleassetdeducttheproportionofVATonpurchasemaybeconsideredasa10%.試析增值稅改革對(duì)中小企業(yè)的影響摘要增值稅轉(zhuǎn)型對(duì)中小型企業(yè)發(fā)展具有減輕稅收負(fù)擔(dān)、創(chuàng)造公平稅收環(huán)境等積極影響;但同時(shí)也存在對(duì)中小型企業(yè)的稅收扶持力度不夠、對(duì)初創(chuàng)中小型企業(yè)缺乏稅收扶持等不足。完善增值稅改革,促進(jìn)中小型企業(yè)發(fā)展,可采取加大對(duì)小型企業(yè)的增值稅支持力度、對(duì)初創(chuàng)企業(yè)實(shí)行增值稅優(yōu)惠政策等措施。關(guān)鍵詞：增值稅轉(zhuǎn)型；中小型企業(yè)；積極影響；不足；完善試析增值稅改革對(duì)中小企業(yè)的影響一、增值稅轉(zhuǎn)型及其對(duì)中小型企業(yè)發(fā)展的積極影響為降低納稅人稅收負(fù)擔(dān)，完善增值稅制度，2008年11月5日，國(guó)務(wù)院第34次常務(wù)會(huì)議決定自2009年1月1日起在全國(guó)范圍內(nèi)實(shí)施增值稅轉(zhuǎn)型改革，將生產(chǎn)型增值稅轉(zhuǎn)為消費(fèi)型增值稅，主要內(nèi)容是：自2009年1月1日起，在維持現(xiàn)行增值稅稅率不變的前提下，允許全國(guó)范圍內(nèi)(不分地區(qū)和行業(yè))的所有增值稅一般納稅人抵扣其新購(gòu)進(jìn)設(shè)備所含的進(jìn)項(xiàng)稅額,未抵扣完的進(jìn)項(xiàng)稅額結(jié)轉(zhuǎn)下期繼續(xù)抵扣，同時(shí)，將小規(guī)模納稅人征收率統(tǒng)一調(diào)低至3%。此次增值稅轉(zhuǎn)型在一定程度上改善了中小型企業(yè)的稅收環(huán)境，對(duì)身處逆境的眾多中小型企業(yè)的發(fā)展具有積極影響。(一)減輕了中小型型企業(yè)的稅收負(fù)擔(dān)。此次增值稅轉(zhuǎn)型從兩方面減輕了中小型企業(yè)的稅收負(fù)擔(dān)。一是將生產(chǎn)型增值稅轉(zhuǎn)為消費(fèi)型增值稅，一般納稅人新購(gòu)進(jìn)(包括捐贈(zèng)和實(shí)物投資)的固定資產(chǎn)、用于自制固定資產(chǎn)的購(gòu)進(jìn)貨物或應(yīng)稅勞務(wù)、融資租賃獲得的固定資產(chǎn)及為固定資產(chǎn)所支付的運(yùn)輸費(fèi)用的增值稅進(jìn)項(xiàng)稅額可予以抵扣。根據(jù)預(yù)測(cè)，這項(xiàng)改革一定程度上減輕了企業(yè)的稅收負(fù)擔(dān)。二是降低小規(guī)模納稅人征收率?！吨腥A人民共和國(guó)增值稅暫行條例》(國(guó)務(wù)院令第134號(hào))(下稱原增值稅條例)規(guī)定，小規(guī)模納稅人的征收率，工業(yè)為6%，商業(yè)為4%，而《中華人民共和國(guó)增值稅暫行條例》(國(guó)務(wù)院令第538號(hào))(下稱新增值稅條例)將小規(guī)模納稅人的征收率統(tǒng)一降低至3%。征收率的大幅下調(diào)，進(jìn)一步減輕了中小型企業(yè)的稅收負(fù)擔(dān)。(二)為小型企業(yè)創(chuàng)造了公平稅收環(huán)境。增值稅中的小規(guī)模納稅人基本上都屬于小企業(yè)。在原增值稅條例下，無(wú)論是工業(yè)小規(guī)模納稅人還是商業(yè)小規(guī)模納稅人，其稅負(fù)均遠(yuǎn)高于一般納稅人。如按2005年16省市增值稅一般納稅人的平均稅負(fù)工業(yè)為4.04%、商業(yè)為1.17%計(jì)算，工業(yè)小規(guī)模納稅人稅負(fù)是一般納稅人的1.49倍，商業(yè)小規(guī)模納稅人稅負(fù)是一般納稅人的3.42倍。新增值稅條例克服了原增值稅條例對(duì)小規(guī)模納稅人的不公平待遇，能同時(shí)兼顧一般納稅人和小規(guī)模納稅人的利益，在允許抵扣一般納稅人購(gòu)進(jìn)固定資產(chǎn)進(jìn)項(xiàng)稅額的同時(shí)大幅度調(diào)低了小規(guī)模納稅人的征收率，為小型企業(yè)創(chuàng)造了公平的稅收環(huán)境。(三)有利于中小型企業(yè)現(xiàn)金流的增加、設(shè)備的更新和技術(shù)的升級(jí)。資金短缺、設(shè)備老化、技術(shù)落后是制約中小型企業(yè)發(fā)展的主要因素。消費(fèi)型增值稅的實(shí)施減輕了中小型企業(yè)的增值稅負(fù)擔(dān)，從而使其現(xiàn)金流得到增加，有利于緩解中小型企業(yè)資金緊張狀況。同時(shí)，由于消費(fèi)型增值稅的實(shí)施意味著購(gòu)進(jìn)的設(shè)備越先進(jìn)、價(jià)格越高，其可抵扣的進(jìn)項(xiàng)稅金越多、應(yīng)納稅額越少,因而可鼓勵(lì)企業(yè)設(shè)備更新和技術(shù)升級(jí)。二、增值稅轉(zhuǎn)型在促進(jìn)中小型企業(yè)發(fā)展上的不足盡管增值稅轉(zhuǎn)型從多方面改善了中小型企業(yè)的稅收環(huán)境,但相對(duì)于中小型企業(yè)在經(jīng)濟(jì)發(fā)展中的重要性及所處的市場(chǎng)環(huán)境,其扶持力度還不夠,有些政策甚至抑制中小型企業(yè)的發(fā)展。(一)對(duì)中小型企業(yè)的稅收扶持力度不夠勞動(dòng)密集型中小型企業(yè)在解決就業(yè)問(wèn)題上發(fā)揮了重要作用,我國(guó)作為發(fā)展中的人口大國(guó),解決就業(yè)難題離不開勞動(dòng)密集型中小型企業(yè)的發(fā)展。然而,生產(chǎn)型增值稅轉(zhuǎn)為消費(fèi)型增值稅對(duì)各類企業(yè)的減稅效應(yīng)不相同,顯然,資本密集型的大企業(yè)減稅效果更明顯。勞動(dòng)密集型的中小型企業(yè)由于固定資產(chǎn)的比例低,可抵扣的進(jìn)項(xiàng)稅金少,繳納稅金多,負(fù)擔(dān)重,減稅效果不明顯。在中小型企業(yè)中,小型企業(yè)更為弱小,稅收政策更應(yīng)向小型企業(yè)