毕业论文外文翻译-析增值税改革对中小企业的影响.doc

附： A Study on The Effect of Reform of Value-added Tax to The Minor Enterprises Abstract For small and medium-sized enterprise development VAT transformation with ease the tax burden, create a fair tax environment influence; the positive But also the existence of small and medium-sized enterprise tax support for small and medium-sized enterprises to start-up enough and lack of tax supporting inadequate. Perfect VAT reform, promote the development of small and medium-sized enterprises, can adopt to increase small business for startups support and preferential policies of VAT. Keywrods: The transformation of value-added tax;smes;shortage;perfect A Study on The Effect of Reform of Value-added Tax to The Minor Eterprises One, the transformation of value-added tax for small and medium-sized enterprise development and its positive impact In order to reduce the tax burden on taxpayers, improve the VAT system, November 5, 2008, the state council the 34 times executive meeting since January 2009, decision of 1 in nationwide VAT transformation, will production-based value-added tax to consumption-based value-added tax, the main content is: since January 2009, 1st, to keep the VAT rate unchanged on the premise that allows a nationwide (regardless of regional and industry) general VAT taxpayer deduction of all its new purchase equipment input VAT contained not finish buckle the input tax deduction, and next continue to carry forward, small-scale taxpayers downgrading of 3 % unified online. The transformation of value-added tax in a certain extent, improved the tax environment of small and medium-sized enterprises to many adversity, the development of small and medium-sized enterprises have a positive impact. (1) reduce the tax burden on small and medium-sized enterprises. The transformation of value-added tax from two aspects reduced the smes in the tax burden. One is to put the production-based value-added tax to consumption-based value-added tax, average taxpayer new purchas