外文翻译---试析增值税改革对中小企业的影响(编辑修改稿)

外文翻译---试析增值税改革对中小企业的影响(编辑修改稿)内容摘要：

bvious. In small and medium enterprises, small businesses more weak, tax policy to small businesses must be more to tilt. Although the new VAT regulations for smallscale taxpayers sell greatly decreased the online, but also just changed the original regulations to the general taxpayer39。 s not too small enterprise not fair condition, enjoy more favorable VAT tax policy. Our country to small business tax preferential mainly reflects in enterprise ine tax, profits for numerous small smallsized enterprises and even a loss for the relevant taxes, value added tax and the burden heavier. So, for small businesses is of VAT and the relevant taxes, the preferential policies more necessary, enterprise benefit most. (2) the startup smes lack of tax support. In small and medium enterprises, relative to the mature enterprise, startups faces more test, can survive its biggest problem. Due to various reasons, and other countries, our country of startups closed higher, survival situation a proportion of tough. Our startup smes shut down high share and tax burden and lack of tax policy support have particular concern. VAT, for example, whether new VAT regulations or the original VAT regulations, failed to startup smes set the preferential policies. And in early stage of business of small and mediumsized enterprises, it happened the shortage of capital and operating losses, value added tax is mon to startup smes brought heavy tax burden and pay VAT greatly reduces the startup of small and medium enterprises usable capital, increased the risk of collapse of small and mediumsized enterprises. (3) encourage small and mediumsized enterprise technology innovation unfavorable. Innovation is the tax policy support key, in enterprise ine tax and valueadded tax, business tax incentive innovation in many of the small and mediumsized enterprise innovation policy encouraged to play a positive role. However, the new rules to allow only VAT regulations of general taxpayer deduction new purchases fixed assets, used for homemade fixed assets purchase goods or taxable services, lease financing for the fixed assets and get fixed assets of the transportation fees paid for input VAT of small and mediumsized enterprises, and to promote the innovation plays an important role of intangible assets not give deduction input tax, dampened enthusiasm of technological innovation of small and mediumsized enterprises. Three, perfecting the VAT reform, promote the development of small and mediumsized enterprises (1) to increase small business VAT support. Small enterprises are small, profit is 5 low, the taxation is very sensitive, for these enterprises implement the policy of tax reduction or exemption can effectively promote their development. At present to small business tax preferential tax mainly reflects in enterprise ine tax, small enterprise profit。