Shift from a ' production vat ' to a ' consumption vat 增值税由生产型改为消费型
We will focus on gradually shifting from a " production vat " to a " consumption vat " by reclassifying equipment investment as vat - deductible to facilitate the technological upgrading of enterprises and enhance their capability for self - development 重点是逐步推行增值税由生产型改为消费型,将设备投资纳入增值税抵扣范围,促进企业技术进步,提高自主发展能力。
Unifying tax systems of all kinds enterprise ; the value - added tax is changed into a consuming type by the production model , including equipment investment in the value - added tax ' s deducting range ; improving the individual income tax , under unifying the policy prerequisite of tax es , we shall give the place government proper tax administrative power , creating the condition and realizing progressively that the tax system in urban and rural areas is unified 统一各类企业税收制度;增值税由生产型改为消费型,将设备投资纳入增值税抵扣范围;完善消费税,适当扩大税基;改进个人所得税,实行综合和分类相结合的个人所得税制;实施城镇建设税费改革,条件具备时对不动产开征统一规范的物业税,相应取消有关收费;在统一税政前提下,赋予地方适当的税政管理权;创造条件逐步实现城乡税制统一。
There are four positive influences after it is transformed from production type to consumption type : 1st , to influence directly the proportion of enterprise ' s equipment invest , thus to influence the assets ' organic component and production ' s scientific and technical content decisively . 2nd , fixed assets construction period can be shorted though profit driven system . 3rd , to lower invest cost of fixed assets , then to lower manufacture cost of product . 4th , to give enterprise a balanced taxes and duties environment to compete 当增值税由生产型改为消费型后,将产生四点积极影响:一是对企业投资中设备投资的比例产生直接影响,从而时资本的有机构成和产品的科技含量产生决定性影响;二是通过利润驱动机制,缩短固定资产建设周期;三是降低固定资产的投资成本,继而降低产品的制造成本;四是使企业在公平的税负环境下展开竞争。
增值税: value-added tax; duty on val ...由: cause; reason生产: produce; manufacture型: mould; model消费: consume; consumption增值税由生餐改为消费型: shift from a 'production vat' to a 'consumption vat消费型: consumption vat; pattern of consumption增值税: : value-added tax; a reciation tax; add value tax; added value tax; added-value tax; appreciation duty; appreciation tax; duties of increase in value; duty on value added; increment tax; increment value duty; tax on added value; tax on value added; the value-added tax (vat); value add tax; value added tax(vat); value-added taxes; vat (value-added tax); vat value added tax; vat(value added taxes)生产型: production configuration; production vat消费型态: consumption pattern财产增值税: accession tax; appreciation duty地价增值税: land value increment tax进项增值税: input vat设定增值税: deemed vat土地增值税: betterment levy; increment tax on land value; land increment value duty; land value increment tax未交增值税: unpaid vat; vat unpaid物业增值税: property gains tax销项增值税: output vat应交增值税: value added tax payable; vat payable应退增值税: recoverable vat增值价值税: value added tax增值税会计: accounting for value added tax增值税来源: value added tax增值税制: value added system增值税转型: the vat reform