试析增值税改革对中小企业的影响-外文翻译.doc

_附：A Study on The Effect of Reform of Value-addedTax to The Minor EnterprisesAbstractFor 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;perfectA Study on The Effect of Reform of Value-addedTax to The Minor EterprisesOne, 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 purchases (including donations and real investment) fixed assets, fixed assets for homemade the purchasing goods or taxable services obtained, lease financing for fixed assets of fixed assets and the transportation fees paid for the VAT amount can be deducted. According to the forecast, this reform to a certain extent, reduce the enterprise's tax burden. Two is to reduce small-scale taxpayers online. The provisional regulations on VAT (the state council makes the 134 number) (hereinafter referred to as the original regulations) regulation, small-scale VAT taxpayer online for 6 %, industrial, commercial for 4 %, the PRC provisional regulations on VAT (the state council makes the 538 number) (hereinafter referred to as the new VAT regulations) will small-scale taxpayers to reduce the unified online 3 %. The online fall sharply, to further reduce the tax burden of small and medium enterprises. (2) for small businesses create the fair tax environment. The small-scale VAT payers basically all belong to small businesses. In the original VAT regulations, whether industry under small-scale taxpayers or commercial small-scale taxpayers, the tax burden are far higher than average taxpayer. If press 16 provinces and cities in 2005 general VAT taxpayer average tax industry for 4. 04 %, commercial 1.17 % calculation, industrial small-scale taxpayers tax is the general taxpayer's 1. 49 times, commercial small-scale taxpayers tax is the general taxpayer's 3. 42 times. New VAT regulations has overcome original VAT regulations about the unfair treatment small-scale taxpayers can juggle general VAT taxpayer and small-scale VAT taxpayer in the interests of the general taxpayer deductible, purchases fixed assets purchases tax amount of shock-load of slashed small-scale taxpayers online, for small businesses to create a fair tax environment. (3) to small and medium enterprises cash flow increases, equipment updating and technology upgrades. The shortage of capital and equipment aging, backward in technology is restricted factors to the development of small and medium-sized enterprises. The implementation of consumption-based value-added tax eased the burden of small and medium enterprises, so the VAT increase cash flow get, can help to alleviate the strain of small and medium-sized enterprise funds. At the same time, because of the implementation of consumption-based value-added tax of purchased equipment more advanced means, the higher the price, the more revenue tax deductible, payable tax amount is less, so can encourage enterprise equipment update and upgrade technology. Second, the transformation of value-added tax in promoting smes development flaws Although the transformation of value-added tax from many of the small and medium enterprises to improve tax environment, but relative to the economic development of small and medium-sized enterprises in place of the importance and market environment, its support for the insufficient still, some policy even restrain the development of smes.(1) to small and medium enterprises tax the support strength is not enough. Labor-intensive small and medium-sized enterprises in solving the employment problem played an important role in the development of population, China as a country, solving the employment problem without labor-intensive the development of smes. However, production-based value-added tax to consumption-based value-added tax to each kind of enterprise tax cuts, obviously, the same effect is not the big enterprise capital intensive tax reductions are more obvious. Labor-intensive smes of fixed assets, the proportion of the low income tax deductible, pay taxes, less tax burden, the effect is not obvious. In small and medium enterprises, small businesses more weak, tax policy to small businesses must be more to tilt. Although the new VAT regulations for small-scale taxpayers sell greatly decreased the online, but also just changed the original regulations to the general taxpayer's not too small enterprise not fair condition, enjoy more favorable VAT tax policy. Our country to small business tax preferential mainly reflects in enterprise income tax, profits for numerous small small-sized enterprises and even a loss for the relevant taxes, value added tax and the burden heavier. So, for small businesses is of VAT and the relevant taxes, the preferential policies more necessary, enterprise benefit most. (2) the startup smes lack of tax support. In small and medium enterprises, relative to the mature enterprise, start-ups faces more test, can survive its biggest problem. Due to various reasons, and other countries, our country of startups closed higher, survival situation a proportion of tough. Our start-up smes shut down high share and tax burden and lack of tax policy support have particular concern. VAT, for example, whether new VAT regulations or the original VAT regulations, failed to startup smes set the preferential policies. And in early stage of business of small and medium-sized enterprises, it happened the shortage of capital and operating losses, value added tax is common to startup smes brought heavy tax burden and pay VAT greatly reduces the startup of small and medium enterprises usable capital, increased the risk of collapse of small and medium-sized enterprises. (3) encourage small and medium-sized enterprise technology innovation unfavorable. Innovation is the tax policy support key, in enterprise income tax and value-added tax, business tax incentive innovation in many of the small and medium-sized enterprise innovation policy encouraged to play a positive role. However, the new rules to allow only VAT regulations of general taxpayer deduction new purchases fixed assets, used for homemade fixed assets purchase goods or taxable services, lease financing for the fixed assets and get fixed assets of the transportation fees paid for input VAT of small and medium-sized enterprises, and to promote the innovation plays an important role of intangible assets not give deduction input tax, dampened enthusiasm of technological innovation of small and medium-sized enterprises. Three, perfecting the VAT reform, promote the development of small and medium-sized enterprises (1) to increase small business VAT support. Small enterprises are small, profit is low, the taxation is very sensitive, for these enterprises implement the policy of tax reduction or exemption can effectively promote their development. At present to small business tax preferential tax mainly reflects in enterprise income tax, small enterprise profit, the small enterprise income tax preferential no matter how the efforts, their help is limited, and for them of VAT preferential policy meaning more. Therefore, the author suggest to VAT small-scale taxpayers subject to exemption policy to reduce the tax burden on small businesses. (2) the start-ups of VAT preferential policies to improve survival startups. Development of small and medium-sized enterprises should increase the survival rate of startups, and value added tax is China's first big taxes, of VAT of startups in improving its survival preferential policies on has important significance. Specific measures according to the type of taxpayer: one is to belong to determine the startups small-scale taxpayers subject to exemption policy; 2 it is to belong to the general taxpayer's start-ups to execute drawback policy, in order to guarantee the complete chain of value-added tax deduction, drawback proportion by measuring finance bear ability can be determined after. (3) increase deduction project, the enterprise of intangible assets purchased input VAT deduct encourage smes technology gen Innovation. Currently VAT taxpayer accept pay business tax when the business, can touch buckle purchases tax amount of only transport business, in addition, VAT taxpayer accept pay business tax of other businesses are not deduction input tax. For small and medium-sized enterprise innovation perfect encourage tax policy, the author suggest the intangible assets purchased for enterprise income taxes, deduct deduct a percentage shall not be lower than the transportation expenses deducted proportion. Reason has 2: it is now the business tax rate of the transfer of intangible assets for 5 %, higher than the transportation 3 % tax rate, which means that companies intangible asset purchases tax burden than transportation cost of taxes, so its DiKouLv should also higher than DiKouLv transportation expenses; 2 it is intangible assets to promote small and medium-sized enterprise innovation, tax policy is important for enterprise purchase should reflect the support of intangible assets. Since transportation cost, can calculate the VAT on purchase buckle 7 % of enterprise purchase, then the intangible asset deduct the proportion of VAT on purchase may be considered as a 10 %.试析增值税改革对中小企业的影响 摘要增值税转型对中小型企业发展具有减轻税收负担、创造公平税收环境等积极影响;但同时也存在对中小型企业的税收扶持力度不够、对初创中小型企业缺乏税收扶持等不足。完善增值税改革,促进中小型企业发展,可采取加大对小型企业的增值税支持力度、对初创企业实行增值税优惠政策等措施。关键词：增值税转型；中小型企业；积极影响；不足；完善试析增值税改革对中小企业的影响一、增值税转型及其对中小型企业发展的积极影响为降低纳税人税收负担，完善增值税制度，2008年11月5日，国务院第34次常务会议决定自2009年1月1日起在全国范围内实施增值税转型改革，将生产型增值税转为消费型增值税，主要内容是：自2009年1月1日起，在维持现行增值税税率不变的前提下，允许全国范围内(不分地区和行业)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，同时，将小规模纳税人征收率统一调低至3 %。此次增值税转型在一定程度上改善了中小型企业的税收环境，对身处逆境的众多中小型企业的发展具有积极影响。(一) 减轻了中小型型企业的税收负担。此次增值税转型从两方面减轻了中小型企业的税收负担。一是将生产型增值税转为消费型增值税，一般纳税人新购进(包括捐赠和实物投资) 的固定资产、用于自制固定资产的购进货物或应税劳务、融资租赁获得的固定资产及为固定资产所支付的运输费用的增值税进项税额可予以抵扣。根据预测，这项改革一定程度上减轻了企业的税收负担。二是降低小规模纳税人征收率。中华人民共和国增值税暂行条例(国务院令第134 号) (下称原增值税条例) 规定，小规模纳税人的征收率，工业为6 %，商业为4 %，而中华人民共和国增值税暂行条例(国务院令第538号) (下称新增值税条例) 将小规模纳税人的征收率统一降低至3 %。征收率的大幅下调，进一步减轻了中小型企业的税收负担。(二) 为小型企业创造了公平税收环境。增值税中的小规模纳税人基本上都属于小企业。在原增值税条例下，无论是工业小规模纳税人还是商业小规模纳税人，其税负均远高于一般纳税人。如按2005 年16省市增值税一般纳税人的平均税负工业为4. 04 %、商业为1.17 %计算，工业小规模纳税人税负是一般纳税人的1. 49倍，商业小规模纳税人税负是一般纳税人的3.42倍。新增值税条例克服了原增值税条例对小规模纳税人的不公平待遇，能同时兼顾一般纳税人和小规模纳税人的利益，在允许抵扣一般纳税人购进固定资产进项税额的同时大幅度调低了小规模纳税人的征收率，为小型企业创造了公平的税收环境。(三) 有利于中小型企业现金流的增加、设备的更新和技术的升级。资金短缺、设备老化、技术落后是制约中小型企业发展的主要因素。消费型增值税的实施减轻了中小型企业的增值税负担，从而使其现金流得到增加，有利于缓解中小型企业资金紧张状况。同时，由于消费型增值税的实施意味着购进的设备越先进、价格越高，其可抵扣的进项税金越多、应纳税额越少,因而可鼓励企业设备更新和技术升级。二、增值税转型在促进中小型企业发展上的不足尽管增值税转型从多方面改善了中小型企业的税收环境,但相对于中小型企业在经济发展中的重要性及所处的市场环境,其扶持力度还不够,有些政策甚至抑制中小型企业的发展。(一) 对中小型企业的税收扶持力度不够劳动密集型中小型企业在解决就业问题上发挥了重要作用,我国作为发展中的人口大国,解决就业难题离不开劳动密集型中小型企业的发展。然而,生产型增值税转为消费型增值税对各类企业的减税效应不相同,显然,资本密集型的大企业减税效果更明显。劳动密集型的中小型企业由于固定资产的比例低,可抵扣的进项税金少,缴纳税金多,负担重,减税效果不明显。在中小型企业中,小型企业更为弱小,税收政策更应向小型企业倾斜。尽管新增值税条例大幅度降低小规模纳税人的征收率,但也只是改变了原条例过分偏向一般纳税人的不公平状况,小型企业并未享受到更为优惠的增值税税收政策。我国对小型企业的税收优惠主要体现在企业所得税中,而对于众多利润微薄甚至亏损的小型企业来说,增值税及相关税费的负担更重。因此,对于小型企业来说,实行增值税及相关税费的优惠政策更有必要,企业获益更大。(二) 对初创中小型企业缺乏税收扶持在中小型企业中,相对于成熟企业,初创企业面临着更多的考验,能否存活是其最大的问题。由于多方面原因,和其他国家相比,我国初创企业的关闭比重较高,生存处境较艰难。我国初创中小型企业关闭比重高和税收负担重与缺乏税收政策的扶持有一定关系。以增值税为例,无论是新增值税条例还是原增值税条例,均未对初创中小型企业制定有优惠政策。而对处于初创业阶段的中小型企业来说,发生资金短缺、经营亏损是普遍现象,增值税给初创中小型企业带来了沉重的税收负担,缴纳增值税大大减少了初创中小型企业的可用资金,增加了中小型企业的倒闭风险。(三) 不利于鼓励中小型企业技术创新创新是税收政策的支持重点,在企业所得税、增值税、营业税中有多项激励创新的政策对鼓励中小型企业创新发挥了积极作用。但是，新增值税条例只规定允许一般纳税人抵扣新购进的固定资产、用于自制固定资产的购进货物或应税劳务、融资租赁获得的定资产及为固定资产所支付的运输费用的增值税进项税额，而对促进中小型企业创新起着重要作用的无形资产不给予抵扣进项税额,挫伤了中小型企业技术创新的积极性。三、完善增值税改革,促进中小型企业发展(一) 加大对小型企业的增值税支持力度。小型企业规模小，利润低，对税费极为敏感，对此类企业实行减免税政策能有效促进它们的发展。目前税法对小型企业的税收优惠主要体现在企业所得税上，小型企业利润微薄，其企业所得税上的优惠不管力度多大，对它们的帮助都是有限的，而对它们实行增值税优惠政策意义更大。因此，笔者建议对增值税小规模纳税人实行免税政策，切实减轻小型企业税收负担。(二) 对初创企业实行增值税优惠政策,提高初创企业存活率。发展中小型企业首先应提高初创企业的存活率，而增值税是我国第一大税种，对初创企业实行增值税优惠政策在提高其存活率上有着重要意义。具体措施可根据纳税人的类型确定:一是对属于小规模纳税人的初创企业实行免税政策；二是对属于一般纳税人的初创企业实行退税政策，以保证增值税抵扣链条的完整，退税比例可通过测算财政承受能力后确定。(三) 增加抵扣项目，对企业购进的无形资产允许扣除进项税额，鼓励中小型企业技术创新。目前增值税纳税人接受缴纳营业税的业务时，能抵扣进项税额的只有运输业务，除此之外，增值税纳税人接受缴纳营业税的其他业务均不能抵扣进项税金。为完善鼓励中小型企业创新的税收政策，笔者建议对企业购进的无形资产允许扣除进项税金，扣除比例应不低于运输费用的扣除比例。理由有二:一是目前转让无形资产的营业税率为5 % ，高于交通运输业3 %的营业税税率，意味着企业购进无形资产所负担税金要高于运输费用的税金，因而其抵扣率也应高于运输费用的抵扣率；二是无形资产对促进中小型企业创新有重要作用，税收政策应体现对企业购进无形资产的支持。既然运输费用可计算抵扣7 %的进项税额，那么对企业购进的无形资产允许扣除进项税额的比例可考虑定为10 %。12_