We should , however , note that this is a partial analysis , and that other factors also come into play 然而,我們要留意這并不是一項(xiàng)全面的分析,還要考慮其他因素的影響。
To some company ' s increment duty tax burden analysis is through four partial analyses : first , through the company in 2003 and 2004 year finance report form to company ' s management survey , the financial condition carries on the analysis ; carry on the analysis from the financial data statistics and the investment yield rate : according to surveys the time bread flour to put into production the proportion , calculates in the time the end product vermicelli output and the sales volume , thus calculates in the time the due payment increment duty tax amount ; according to surveys the time the unit product electrical energy to consume , calculates in the time the end product vermicelli output and the sales volume , thus calculates in the time the due payment increment duty tax amount 企業(yè)的增值稅稅負(fù)率反映的是該企業(yè)整體經(jīng)營(yíng)收入與稅收的關(guān)系。長(zhǎng)期以來(lái),由于我國(guó)現(xiàn)行的增值稅對(duì)掛面加工企業(yè)實(shí)行17 %的稅率,而抵扣實(shí)行13 % ,因此導(dǎo)致高征低扣,這樣既加大了該企業(yè)的生產(chǎn)成本,又制約了其生產(chǎn)經(jīng)營(yíng)。而目前的這種稅負(fù)情況已成為該行業(yè)的普遍情況,因此本文的研究對(duì)其他掛面加工企業(yè)也具有指導(dǎo)和借鑒作用。