增值税改革减税降费有助于方管企业增加投资

政府工作报告提出，深化增值税改革，将制造业等行业现行16%的税率降至13%，将交通运输业、建筑业等行业现行10%的税率降至9%，确保主要 行业税负明显降低；保持6%一档的税率不变，但通过采取对生产、生活性服务业增加税收抵扣等配套措施，确保所有行业税负只减不增，继续向推进税率三档并两 档、税制简化方向迈进。方管行业作为国民经济的支柱型产业，是国家进项税额的主要来源之一，受减税的影响较大。
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 员徐莉颖表示，从生产环节的角度看，税率下调有助于降低方管生产企业的成本和负担，进而降低和改善行业企业的资产负债率。以2018年方管企业为例，方管 行业主营业务收入64006.5亿元，同期主营业务成本56855.4亿元，若按原材料采购成本约占主营业务成本70%估算，增值税从16%降至13%约 可减轻增值税约726亿元，占行业主营业务收入的1%左右。其次，减税降费有助于方管企业增加投资，盘活企业创新活力，深化增值税改革释放的减税红利，减 少政府对资源的配置，尽可能多地发挥企业能动性。
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.

“从流通环节的角度看，税率下调使方管产业链的各环节成本均得以下降。”徐莉颖表示，据测 算，本轮降税对煤、焦、矿等原材料的成本影响在几十元左右，对钢坯、螺纹钢成本影响在百元左右。上游的成本红利逐渐向下传递，可能导致末端的产品销售均价 下移，但对销售利润的影响不大。运输方面，交通运输业增值税去年从11%降至10%，再降至今年的9%，有利于降低方管运输环节的物流成本，对于做工程配 送的钢厂或贸易商，可以降低到货成本，提升利润。另外，税率下调会增加国内钢材出口的竞争优势，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.

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