A Brief Analysis of Tax Issues in Used Construction Machinery Sales
Fiscal revenue is the fundamental guarantee for the government to fulfill its various functions, and the main source of national fiscal revenue is taxation, so the importance of tax stability is self-evident. As one of China's foundational support industries, the construction machinery industry occupies an important position in the national economy. At a time when the relevant provisions of tax law still require continuous improvement, there exist certain loopholes in tax handling during the sale of used construction machinery. Through a case study, combined with the relevant provisions of tax law, this paper analyzes and identifies the tax loopholes under different handling models. Finally, it puts forward some suggestions regarding the current situation mentioned above: given the relatively complex socialist market economy environment in which China currently finds itself, a method combining partial adjustment with comprehensive reform should be adopted to gradually complete the promotion of relevant improvement plans.
2015-08-20
