增值税转型对煤炭企业的影响及应对措施

发布时间：2018-02-05 00:53

  本文关键词： 增值税转型 煤炭企业 应对措施　出处：《企业改革与管理》2016年22期 　论文类型：期刊论文

【摘要】：在社会市场经济发展的基础上,我国税制改革内容的更新,促进了增值税的转型。增值税转型对煤炭企业税负有双重性的影响,在转型初期煤炭企业的税负甚至增加的现象。造成这种现象的主要原因是增值税的税率过高,煤炭企业中间的投入比率过低,固定资产的更新周期比较长等。但是不能把此现象作为评价增值税转型的标准。本文主要通过对煤炭企业在增值税转型情况下的税负现象进行分析,探讨煤炭企业应对增值税转型带来不良效应的措施,旨在为我国的煤炭企业的发展提供参考。
[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.
【作者单位】： 山西焦煤集团有限责任公司屯兰煤矿;
【分类号】：F812.42;F406.72;F426.21
【正文快照】： 增值税的收入占我国税收收入的35%以上,是我国第一大税种,在社会主义市场经济环境中占据着重要的地位。增值税的转型是我国税收制度一场重大改革,增值税转型能够促使是企业获取更多的利益,促进企业的设备的更新和技术的升级,对企业整体竞争力的提高也发挥着至关重要的作用。但，

本文编号：1491647