增值税转型风险及应对

增值税转型后直接降低了大部分企业的税负,有利于促进企业技术进步及产业结构调整,增强企业发展后劲,提高企业竞争力及抗风险力,但也给一部分企业或行业带来了风险。从增值税转型后一般纳税人认定标准降低带来的风险,对融资租赁业务的影响,对废旧物资回收单位和利废企业的影响,对金属矿、非金属采选业的影响作了详细的阐述并提出了具体的解决对策,同时分析了转型后应关注的5个方面的问题。

Risks of value-added tax transformation and the countermeasures

Transformation of value-added tax directly reduces the tax burden on most of the enterprises,promoting technical progress and productivity as well as industry restructuring,enhancing development,improving competitiveness and risk resistance,but also brings risk to some of enterprises or industries.In detail,the article describes the risks brought by reducing standards of the general taxpayer after transformation of value-added tax,which bring the effects to leasing business,waste recycling and using waste enterprises,metal mining or non-metallic mining industry,and the countermeasures are proposed.In the end the paper points out five issues that should be concerned after transformation.