1、 1 附： A Study on The Effect of Reform of Value-added Tax to The Minor Enterprises Abstract For small and medium-sized enterprise development VAT transformation with ease the tax burden, create a fair tax environment influence； the positive But also the existence of small and medium-sized enterprise
2、tax support for small and medium-sized enterprises to start-up enough and lack of tax supporting inadequate. Perfect VAT reform, promote the development of small and medium-sized enterprises, can adopt to increase small business for startups support and preferential policies of VAT. Keywrods: The tr
3、ansformation of value-added tax；smes；shortage；perfect 2 A Study on The Effect of Reform of Value-added Tax to The Minor Eterprises One, the transformation of value-added tax for small and medium-sized enterprise development and its positive impact In order to reduce the tax burden on taxpayers, impr
4、ove the VAT system, November 5, 2008, the state council the 34 times executive meeting since January 2009, decision of 1 in nationwide VAT transformation, will production-based value-added tax to consumption-based value-added tax, the main content is: since January 2009, 1st, to keep the VAT rate un
5、changed on the premise that allows a nationwide (regardless of regional and industry) general VAT taxpayer deduction of all its new purchase equipment input VAT contained not finish buckle the input tax deduction, and next continue to carry forward, small-scale taxpayers downgrading of 3 % unified o
6、nline. The transformation of value-added tax in a certain extent, improved the tax environment of small and medium-sized enterprises to many adversity, the development of small and medium-sized enterprises have a positive impact. (1) reduce the tax burden on small and medium-sized enterprises. The t
7、ransformation of value-added tax from two aspects reduced the smes in the tax burden. One is to put the production-based value-added tax to consumption-based value-added tax, average taxpayer new purchases (including donations and real investment) fixed assets, fixed assets for homemade the purchasi
8、ng goods or taxable services obtained, lease financing for fixed assets of fixed assets and the transportation fees paid for the VAT amount can be deducted. According to the forecast, this reform to a certain extent, reduce the enterprises tax burden. Two is to reduce small-scale taxpayers online. T
9、he provisional regulations on VAT (the state council makes the 134 number) (hereinafter referred to as the original regulations) regulation, small-scale VAT taxpayer online for 6 %, industrial, commercial for 4 %, the PRC provisional regulations on VAT (the state council makes the 538 number) (herei
10、nafter referred to as the new VAT regulations) will small-scale taxpayers to reduce the unified online 3 %. The online fall sharply, to further reduce the tax burden of small and medium enterprises. (2) for small businesses create the fair tax environment. The small-scale VAT payers basically all be
11、long to small businesses. In the original VAT regulations, 3 whether industry under small-scale taxpayers or commercial small-scale taxpayers, the tax burden are far higher than average taxpayer. If press 16 provinces and cities in 2005 general VAT taxpayer average tax industry for 4. 04 %, commerci
12、al 1.17 % calculation, industrial small-scale taxpayers tax is the general taxpayers 1. 49 times, commercial small-scale taxpayers tax is the general taxpayers 3. 42 times. New VAT regulations has overcome original VAT regulations about the unfair treatment small-scale taxpayers can juggle general V
13、AT taxpayer and small-scale VAT taxpayer in the interests of the general taxpayer deductible, purchases fixed assets purchases tax amount of shock-load of slashed small-scale taxpayers online, for small businesses to create a fair tax environment. (3) to small and medium enterprises cash flow increa
14、ses, equipment updating and technology upgrades. The shortage of capital and equipment aging, backward in technology is restricted factors to the development of small and medium-sized enterprises. The implementation of consumption-based value-added tax eased the burden of small and medium enterprise
15、s, so the VAT increase cash flow get, can help to alleviate the strain of small and medium-sized enterprise funds. At the same time, because of the implementation of consumption-based value-added tax of purchased equipment more advanced means, the higher the price, the more revenue tax deductible, p
16、ayable tax amount is less, so can encourage enterprise equipment update and upgrade technology. Second, the transformation of value-added tax in promoting smes development flaws Although the transformation of value-added tax from many of the small and medium enterprises to improve tax environment, b
17、ut relative to the economic development of small and medium-sized enterprises in place of the importance and market environment, its support for the insufficient still, some policy even restrain the development of smes. (1) to small and medium enterprises tax the support strength is not enough. Labo
18、r-intensive small and medium-sized enterprises in solving the employment problem played an important role in the development of population, China as a country, solving the employment problem without labor-intensive the development of smes. However, production-based value-added tax to consumption-based value-added tax to each kind of enterprise tax cuts, obviously, the same effect is not the big enterprise capital intensive tax reductions are more obvious. Labor-intensive smes of fixed assets, the proportion of the low income tax deductible, pay taxes, less tax
