企业融资与流转税制研究

流转税制制约资本收益,迫使企业采取融资方式弥补自有资金不足;流转税负担对金融业的影响,势必影响企业的融资。因此,应逐步降低企业的流转税负担,以促进企业市场经营发展和经济效益的提高;按照公平和效率的税制原则调整现行流转税政策,不因流转税的征收抵消企业的融资功能;调整金融的流转税负担,通过减税促进我国金融业的发展。

Researches on Business Financing and the Rotary Tax System

As the impact of GST compels businesses to resort to financing to compensate for fund shortage and reduces the financing power of financial institution, it is necessary to gradually alleviate businesses of their GST burdens so as to promote market operations and raise economic efficiency. It is also necessary to adjust the current GST system following the principles of fairness and efficiency so that the collection of GST will not affect the financing role of enterprises. For financial institutions, GST rate should also be decreased to promote development.