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增值税转型就是将其由生产型向消费型转变,我国增值税转型之前实行的是生产型增值税,不允许扣除外购固定资产所含增值税进项税金,在新形势下生产型增值税的弊端也越发明显。我国于09年1月1日正式推行增值税转型,即在维持现行增值税税率不变的前提下,允许全国范围内(不分行业和地区)的所有增值税一般纳税人抵扣其新购进设备所含的进项税额,未抵扣完的进项税额结转下期继续抵扣。
The transformation of value-added tax is to change it from production to consumption. Before China’s VAT transformation, it is a production-type value-added tax. It is not allowed to deduct the input VAT of the VAT included in the purchased fixed assets. In the new situation, Disadvantages are also more obvious. On January 1, 2009, China formally implemented a value-added tax (VAT) transformation that allowed all VAT general taxpayers in the country (regardless of industry and region) to offset their new purchases while maintaining the current VAT rate unchanged Into the equipment contained in the amount of input tax, not deductible finished input tax carry forward the next period to continue deduction.