增值稅改革減稅降費(fèi)有助于方管企業(yè)增加投資

政府工作報(bào)告提出，深化增值稅改革，將制造業(yè)等行業(yè)現(xiàn)行16%的稅率降至13%，將交通運(yùn)輸業(yè)、建筑業(yè)等行業(yè)現(xiàn)行10%的稅率降至9%，確保主要 行業(yè)稅負(fù)明顯降低；保持6%一檔的稅率不變，但通過采取對(duì)生產(chǎn)、生活性服務(wù)業(yè)增加稅收抵扣等配套措施，確保所有行業(yè)稅負(fù)只減不增，繼續(xù)向推進(jìn)稅率三檔并兩 檔、稅制簡化方向邁進(jìn)。方管行業(yè)作為國民經(jīng)濟(jì)的支柱型產(chǎn)業(yè)，是國家進(jìn)項(xiàng)稅額的主要來源之一，受減稅的影響較大。
According to the government work report, we should deepen the reform of value-added tax, reduce the current 16% tax rate of manufacturing industry to 13%, the current 10% tax rate of transportation industry and construction industry to 9%, and ensure that the tax burden of major industries is significantly reduced; maintain the tax rate of 6% first class unchanged, but ensure the tax burden of all industries by taking supporting measures such as increasing tax credits for production and living services. We will continue to push forward the three-tier and two-tier tax rates and simplify the tax system. As a pillar industry of the national economy, square management industry is one of the main sources of the national income tax, which is greatly affected by tax reduction. 研究 員徐莉穎表示，從生產(chǎn)環(huán)節(jié)的角度看，稅率下調(diào)有助于降低方管生產(chǎn)企業(yè)的成本和負(fù)擔(dān)，進(jìn)而降低和改善行業(yè)企業(yè)的資產(chǎn)負(fù)債率。以2018年方管企業(yè)為例，方管 行業(yè)主營業(yè)務(wù)收入64006.5億元，同期主營業(yè)務(wù)成本56855.4億元，若按原材料采購成本約占主營業(yè)務(wù)成本70%估算，增值稅從16%降至13%約 可減輕增值稅約726億元，占行業(yè)主營業(yè)務(wù)收入的1%左右。其次，減稅降費(fèi)有助于方管企業(yè)增加投資，盤活企業(yè)創(chuàng)新活力，深化增值稅改革釋放的減稅紅利，減 少政府對(duì)資源的配置，盡可能多地發(fā)揮企業(yè)能動(dòng)性。
Xu Liying, a researcher, said that from the point of view of production links, the reduction of tax rates would help to reduce the costs and burdens of square-managed enterprises, thereby reducing and improving the asset-liability ratio of industrial enterprises. Taking the enterprises under the management of the party as an example in 2018, the revenue of the main business of the industry was 6400.65 billion yuan, and the cost of the main business of the same period was 5685.54 billion yuan. If the cost of raw materials procurement accounted for 70% of the cost of the main business, the value-added tax would be reduced from 16% to 13%, which would reduce the value-added tax by 72.6 billion yuan, accounting for about 1% of the main business income of the industry. Secondly, tax cuts and fee cuts help to increase investment, invigorate innovation, deepen tax cuts and dividends released by VAT reform, reduce the allocation of resources by the government, and give full play to the initiative of enterprises as much as possible.

“從流通環(huán)節(jié)的角度看，稅率下調(diào)使方管產(chǎn)業(yè)鏈的各環(huán)節(jié)成本均得以下降。”徐莉穎表示，據(jù)測 算，本輪降稅對(duì)煤、焦、礦等原材料的成本影響在幾十元左右，對(duì)鋼坯、螺紋鋼成本影響在百元左右。上游的成本紅利逐漸向下傳遞，可能導(dǎo)致末端的產(chǎn)品銷售均價(jià) 下移，但對(duì)銷售利潤的影響不大。運(yùn)輸方面，交通運(yùn)輸業(yè)增值稅去年從11%降至10%，再降至今年的9%，有利于降低方管運(yùn)輸環(huán)節(jié)的物流成本，對(duì)于做工程配 送的鋼廠或貿(mào)易商，可以降低到貨成本，提升利潤。另外，稅率下調(diào)會(huì)增加國內(nèi)鋼材出口的競爭優(yōu)勢，利于出口。
"From the point of view of circulation link, the reduction of tax rate has reduced the cost of each link in the square-managed industrial chain." Xu Liying said that according to estimates, the impact of this round of tax cuts on the cost of raw materials such as coal, coke and mines is about tens of yuan, and on billets and threaded steel costs is about 100 yuan. The upstream cost dividend gradually transfers downward, which may lead to the decline of the average sales price of the end products, but has little effect on the sales profit. In transportation, the value-added tax of transportation industry dropped from 11% to 10% last year and then to 9% this year, which is conducive to reducing the logistics cost of square-tube transportation links. For steel mills or traders who do engineering distribution, it can reduce the cost of goods and increase profits. In addition, the reduction of tax rate will increase the competitive advantage of domestic steel exports, which is conducive to exports.