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1、附：AStudyonTheEffectofReformofValue-addedTaxtoTheMinorEnterprisesAbstractForsmallandmedium-sizedenterprisedevelopmentVATtransformationwitheasethetaxburden,createafairtaxenvironmentinfluence;thepositiveButalsotheexistenceofsmallandmedium-sizedenterprise
2、taxsupportforsmallandmedium-sizedenterprisestostart-upenoughandlackoftaxsupportinginadequate.PerfectVATreform,promotethedevelopmentofsmallandmedium-sizedenterprises,canadopttoincreasesmallbusinessforstartupssupportandpreferentialpoliciesofVAT.Keywrods
3、:Thetransformationofvalue-addedtax;smes;shortage;perfect9AStudyonTheEffectofReformofValue-addedTaxtoTheMinorEterprisesOne,thetransformationofvalue-addedtaxforsmallandmedium-sizedenterprisedevelopmentanditspositiveimpactInordertoreducethetaxburdenontax
4、payers,improvetheVATsystem,November5,2008,thestatecouncilthe34timesexecutivemeetingsinceJanuary2009,decisionof1innationwideVATtransformation,willproduction-basedvalue-addedtaxtoconsumption-basedvalue-addedtax,themaincontentis:sinceJanuary2009,1st,toke
5、eptheVATrateunchangedonthepremisethatallowsanationwide(regardlessofregionalandindustry)generalVATtaxpayerdeductionofallitsnewpurchaseequipmentinputVATcontainednotfinishbuckletheinputtaxdeduction,andnextcontinuetocarryforward,small-scaletaxpayersdowngr
6、adingof3%unifiedonline.Thetransformationofvalue-addedtaxinacertainextent,improvedthetaxenvironmentofsmallandmedium-sizedenterprisestomanyadversity,thedevelopmentofsmallandmedium-sizedenterpriseshaveapositiveimpact.(1)reducethetaxburdenonsmallandmedium
7、-sizedenterprises.Thetransformationofvalue-addedtaxfromtwoaspectsreducedthesmesinthetaxburden.Oneistoputtheproduction-basedvalue-addedtaxtoconsumption-basedvalue-addedtax,averagetaxpayernewpurchases(includingdonationsandrealinvestment)fixedassets,fixe
8、dassetsforhomemadethepurchasinggoodsortaxableservicesobtained,leasefinancingforfixedassetsoffixedassetsandthetransportationfeespaidfortheVATamountcanbededucted.Accordingtotheforecast,thisreformtoacertainextent,reducetheenterprise'staxburden.Tw
