毕业论文-有关中国增值税转型的思考.docVIP

摘 要 2009年1月1日起,全国所有地区、所有行业推行增值税转型改革,这次改革是企业所得税“两税合并”税制改革以来的又一个新突破,是历史上单项税种改革减税幅度最大的重大税制改革,是当前金融风暴肆虐全球、严重冲击中国实体经济的大背景下出台的一项增值税转型政策,体现了中国应对金融危机、确保宏观经济稳定发展的要求。就增值税转型的背景、必要性、改革意义出发作一番思考,并就改革存在的风险提出相应建议。 　　  摘 要······························································Ⅰ 第1章 增值税转型改革背景分析·································1 1.1我国现行的税种············································1 1.2生产型增值税对经济增长的影响···························1 1.3增值税试点转型改革·······································2 第2章 增值税转型的必要性及意义······························3 2.1现行生产型增值税存在弊端································3 2.1.1征税范围·············································3 2.1.2产业结构·············································3 2.1.3征收税率·············································3 2.1.4市场竞争力··········································4 2.2金融危机影响···············································4 2.3增值税转型的意义··········································4 2.3.1有利于经济平稳快速发展···························4 2.3.2有利于加速设备更新，推动技术进步···············5 2.3.3有利于创造均衡税负的环境·························5 2.3.4有效降低交易成本，提高征管效率·················5 2.3.5有利于促进我国对外贸易的发展····················5 2.3.6有利于完善增值税制度······························5 2.3.7符合国际惯例·······································6 第3章 增值税转型改革内容·····································7 第4章 增值税转型风险分析·····································9 4.1税基减少,税收收入的大幅减少···························9 4.2加大对资金的需求,易诱发盲目投资和重复建设··········9 4.3难以解决固定资产存量问题·······························9 4.4增值税转型产生就业压力·································9 第5章 增值税转型需要妥善出理的问题························10 5.1无形资产的抵扣问题如何处理···························10 5.2财政和企业面临的风险如何化解·························10 5.3对经济增长方式转变的负面影响如何消除···············10 5.4妥善实现东北试点成功转型······························11 5.5妥善处理固定资产存量课税问题·························11 5.6妥善处理就业问题········································12 5.7妥善处理税务信息化····································12 5.8做好税制结构配套改革工作····························12 第6章 中国现行增值税的改进和完善··········