本文關(guān)鍵詞： 增值稅轉(zhuǎn)型 煤炭企業(yè) 應(yīng)對措施　出處：《企業(yè)改革與管理》2016年22期 　論文類型：期刊論文

【摘要】：在社會市場經(jīng)濟發(fā)展的基礎(chǔ)上,我國稅制改革內(nèi)容的更新,促進了增值稅的轉(zhuǎn)型。增值稅轉(zhuǎn)型對煤炭企業(yè)稅負(fù)有雙重性的影響,在轉(zhuǎn)型初期煤炭企業(yè)的稅負(fù)甚至增加的現(xiàn)象。造成這種現(xiàn)象的主要原因是增值稅的稅率過高,煤炭企業(yè)中間的投入比率過低,固定資產(chǎn)的更新周期比較長等。但是不能把此現(xiàn)象作為評價增值稅轉(zhuǎn)型的標(biāo)準(zhǔn)。本文主要通過對煤炭企業(yè)在增值稅轉(zhuǎn)型情況下的稅負(fù)現(xiàn)象進行分析,探討煤炭企業(yè)應(yīng)對增值稅轉(zhuǎn)型帶來不良效應(yīng)的措施,旨在為我國的煤炭企業(yè)的發(fā)展提供參考。
[Abstract]:On the basis of the development of social market economy, the renewal of the content of tax system reform has promoted the transformation of value-added tax, which has a dual impact on the tax burden of coal enterprises. In the early period of transformation, the tax burden of coal enterprises even increased. The main reason for this phenomenon is the high tax rate of VAT and the low input ratio among coal enterprises. The renewal cycle of fixed assets is relatively long. However, this phenomenon can not be regarded as the standard to evaluate the transformation of value-added tax. This paper mainly analyzes the tax burden phenomenon of coal enterprises under the situation of VAT transformation. This paper probes into the measures for coal enterprises to deal with the adverse effects brought by the transformation of VAT in order to provide reference for the development of coal enterprises in China.
【作者單位】： 山西焦煤集團有限責(zé)任公司屯蘭煤礦;
【分類號】：F812.42;F406.72;F426.21
【正文快照】： 增值稅的收入占我國稅收收入的35%以上,是我國第一大稅種,在社會主義市場經(jīng)濟環(huán)境中占據(jù)著重要的地位。增值稅的轉(zhuǎn)型是我國稅收制度一場重大改革,增值稅轉(zhuǎn)型能夠促使是企業(yè)獲取更多的利益,促進企業(yè)的設(shè)備的更新和技術(shù)的升級,對企業(yè)整體競爭力的提高也發(fā)揮著至關(guān)重要的作用。但，

本文編號：1491647