【论文】我国增值税转型问题研究.pdf

摘要 随着经济的发展，我国加入 WTO 以后，我国经济面临着更多的机遇与挑战，各项机制的完善 已迫在眉睫。尽管我国全面实施 9年之久的增值税至今已经进行了多次的调整或修订，但其模式 对经济产生的制约作用越来越明显。生产型增值税的实施已不能满足我国目前刺激投资、扩大内 需和提高企业竞争力的要求，甚至成为阻碍经济发展的不利因素。增值税模式的重新审定与选择 已成为我国改革的重要目标之一。 本文通过对比三种不同类型的增值税模式，结合当前经济形势，分析了生产型增值税已不能 适应新的经济形势需要，得出我国实现向消费型转型是完全可行并且具有现实意义的结论；结合 增值税转型过程中涉及的各类实际问题，针对性地提出一些转型的具体措施，主要涉及税率、转 型步骤、征收范围等方面。本文的目的是要使增值税更好地适应我国的经济体制改革，促进我国 经济持续、高效、稳定增长，以期能为增值税转型方案提供参考。 关键字：增值税 生产型 消费型 转型 The Research on Transition of VAT Type in China Li Tonggang Economics and Management College, Beijing Institute of Petro-chemical Technology,102617 ABSTRACT With economy development, China faces more opportunities and challenges after entering into WTO, and the perfect of all mechanisms is very urgent. The VAT (Value-Added Tax), which has been implemented for 9 years in our country ,has been adjusted and revised for many times, but the restriction of its type to economy is more and more obvious. The VAT of production type can’t satisfy the needs of stimulating the investment, expanding the in-demand and improving the competition power of enterprises, and even becomes the unfavorable factor of hindering economy development. By comparison of three types of VAT, combining with current economy situation, this paper disclosed that VAT of production type can’t suit the needs of new economy situation. This paper concluded that the transition of VAT from production type to co