我国增值税转型问题研究.pdfVIP

摘 要 增值税转型作为一项重大的税制改革，必然会涉及到国家与企业利益关系的调 整，必须根据各地不同情况扎实推进，稳步实行，以期达到预期的效果。我国在 1994 年税制改革时选择采用生产型增值税是基于当时财政经济状况做出的选择。 考虑到当时我国的财政规模较小，实施稳健的固定资产投资政策，如果扩大增值税 的抵扣范围，会给财政收入带来较大的负面影响。由此当时选择采用生产型增值税 是与当时经济发展的实际状况紧密相连的。但在这一税制实行的十多年间，我国己 初步建立了社会主义市场经济体制，财政经济状况发生了重大改变，中国经济己开 始逐步与世界接轨，生产型增值税己越来越不适应形势发展的需要。因此，如何实 现增值税的转型成为一个迫切需要研究的问题。本文对生产型增值税的弊端及消费 型增值税的优势分别进行了分析，分析了增值税转型对我国经济将会产生何种积极 影响，并且对试点几年来的数据进行了分析，得出增值税转型在全国推行是可行的， 并应尽快执行，但在执行中应进一步完善转型办法，以使增值税转型在全国更好地 推行，更好地促进经我国经济健康发展。 关键字： 增值税 转型 生产型增值税 消费型增值税 I Abstract Value-added tax restructuring as a major tax reform inevitably involves the state and corporate interests of the adjustment must be based on different situations around a solid advance steadily implemented， with a view to achieve the expected results. Chinas 1994 tax reform in the selection of a production-based value-added tax is based on financial and economic situation at that time to make the choice. At that time ， taking into account Chinas financial smaller scale， the implementation of sound policies of investment in fixed assets， if the expansion of the scope of value-added tax deductible ， will bring more revenue negative impact. At that time ， this option is the production of value-added tax and economic development at the time of the actual situation closely linked. But in the implementation of the tax system more than 10 years ， China has initially established a socialist market economic system ， financial and economic situation has undergone major changes， the Chinese economy has started to gradually convergence with the world， production-based value-added tax has not adapting more and more economic developm