关于再生资源增值税新政策实施后所带来的突出问题及建议 |
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引用本文: | 万汉平,杨明芳.关于再生资源增值税新政策实施后所带来的突出问题及建议[J].中国再生资源,2009(4):13-14. |
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作者姓名: | 万汉平 杨明芳 |
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作者单位: | 湖北省武汉市再生资源行业协会,湖北武汉430035 |
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摘 要: | 结合湖北省武汉市再生资源回收、经营企业的实际情况,论述了自2009年1月1日再生资源行业开始实行新的税收政策以来所面临的突出问题,即企业难以取得进项抵扣发票,税负增加过重;先征后退,税款占压资金,影响资金周转,增加资金成本;起初库存不能计算进项税额,加大库存商品亏损。并针对上述问题,提出具体建议。
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关 键 词: | 再生资源 增值税 问题 建议 |
Problems and suggestions for the implementation of the new value added tax policy of renewable resources |
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Authors: | WAN Hanping YANG Mingfang |
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Institution: | (Wuhan Renewable Resources Association of Hubei Province, Wuhan 430035, China) |
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Abstract: | Combined with the situation of recycling renewable resources enterprises in Wuhan, some problems brought by the implementation of the new value-added tax policy of renewable resources since January 1, 2009 were discussed. That were, it is difficult for enterprises to obtain input tax deduction invoice, the tax burden was increased; refund after collection, the funds were occupied by tax, it caused cash flow getting hard, and also increased the cost of capital; initial inventory can not be calculated the amount of input tax, increased stock losses. In response to these problems, some specific proposals were put forward. |
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Keywords: | renewable resources value added tax problem proposal |
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