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

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。

Problems and suggestions for the implementation of the new value added tax policy of renewable resources

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.