摘要
目前,按行业扩围的"营改增"带来的减税效应对我国装备制造业的发展产生积极的传导作用,制造业一般纳税人接受试点行业纳税人提供的应税服务会增加可抵扣进项税额,税负相应下降。然而,通过对我国装备制造业"营改增"前后增值税税负情况分析,显示"营改增"对装备制造业减税影响效果不显著。对于资本、技术、人才密集的装备制造业,"营改增"并没有触及制约其发展的人工成本等。因此,应进一步推进税制改革,将社会保险费等纳入可抵扣范围,从根本上减轻装备制造企业增值税税负,促进我国装备制造业的升级或转型。
At present,the effect of tax reduction of replacing BT with VAT has raised positive conduction in the development of China＇s equipment manufacturing industry. By the increased input VAT,the tax burden of general taxpayer in equipment manufacturing industry should decrease accordingly. However,the analysis of tax burden before and after the replacement of BT with VAT in China＇s equipment manufacturing industry shows that the replacement of BT with VAT has no significant effect on the tax cuts. As for the equipment manufacturing industry with capital,technology and talented employees,the replacement of BT with VAT has not restricted the labor costs which constrain its development. Therefore,this paper argues that it＇s necessary to promote the reform of the tax system and take the social insurance fee into the deductible tax range,which can improve the upgrade and transformation of China＇s equipment manufacturing industry through the deduction of VAT.
出处
《扬州职业大学学报》
2016年第1期15-18,共4页
Journal of Yangzhou Polytechnic College
基金
江苏商业会计学会重大课题(JSSYKJ2013103)
扬州职业大学科教研项目(11j09)
关键词
“营改增”
装备制造业
增值税税负
减税
replacing BT with VAT
equipment manufacturing industry
VAT tax burden
tax deduction
