优化税制 实现增值税转型（Optimizing tax system to realize VAT transformation）.docVIP

优化税制 实现增值税转型（Optimizing tax system to realize VAT transformation） Optimizing tax system to realize VAT transformation Optimizing tax system to realize VAT transformation 2008-12-20 15:10:06 First, the existing drawbacks of value-added tax (I) Double Taxation Because of Chinas current implementation of production based value-added tax, on the current purchase of fixed assets has been do not allow tax deduction, so that this part of the tax capitalization, phased into the cost of the product, become a part of the price. When the product is sold to the later production and operation section with tax price, VAT is added, and then double taxation is formed. Moreover, the more the circulation of products, the more repeated taxes. (two) it is not conducive to product competition in the international market After joining the WTO, the products of our enterprises will be widely used in the international market. It is an international practice to export products to participate in international market competition without tax. In order to encourage the export of our products, China has also adopted the principle of how much to levy, how much to refund, and the total tax rebate. However, since the implementation of production value-added tax, not allowed to offset the fixed assets have been taxed, after entering the cost, not only led to the export price increases, and export tax rebate is not complete. In addition to the intangible assets do not belong to the scope of VAT, for those products with high content of intellectual property rights, their products contain the sales tax is not within the scope of the export tax rebate, it also increased the cost of exports, is not conducive to product competition in the international market. (three) it is not conducive to adjust and optimize the industrial structure Since VAT is not allowed to offset the Levy of fixed assets, this will inevitably lead to a high organic composition of the enterprise tax and a low proportion of the organic