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“价税分流”是我国实现“价外税”的桥梁,由于它参照了国际上通行的发票注明税款扣税的做法,改变了以往传统的利润计算方法,简化了增值税的计算,因而在促使企业提高经济效益、加强经营管理方面取得了一定的效果,但“价税分流”也存在着一些问题,主要表现在以下几个方面: 1、低税高扣.这一问题的存在,既影响了财政收入,也影响了企业之间的税负平衡,不利于经济的平衡发展.例如1990年郴州地区的柿竹园有色金属矿,外购的铅锌矿石在矿山是按上半年10%,下半年9%征收增值税的,而“柿矿”购进耗用时,则是按12%的规定税率计算扣除税额,使该企业税
As a bridge between China and other countries, “price-tax shunting” is a bridge between China and the rest of the world. Because it refers to the practice of tax deductibility in international invoices, it has changed the traditional method of calculating profits and simplified the calculation of value-added tax. Therefore, some achievements have been made in promoting enterprises to enhance economic efficiency and strengthening management. However, there are also some problems in the “price-tax shunting”, mainly in the following aspects: 1. The existence of low taxes and high deductions. , Not only affected the fiscal revenue, but also affected the tax balance between enterprises is not conducive to the balanced development of economy.For example, Chenzhou in 1990 in Shizhuyuan non-ferrous metal ore, purchased lead-zinc ore in the mine is based on the first half 10%, 9% in the second half of the value-added tax, and “persimmon mine” purchase consumption, then according to the provisions of 12% of the tax rate deduction of the tax so that the corporate tax