增值税改革转型相关问题的探讨.docx

湖南交通职业技术学院　毕业论文增值税改革转型相关问题的探讨学生姓名：范瑶年级专业：2011级会计1105班指导老师及职称：夏赛莲 讲师学 院：物流管理学院湖南·长沙 提交日期：2013年11月目录摘要····························································3一、引言····························································3二、增值税改革转型概述··············································3 （一）增值税改革的内容············································3（二）增值税改革的重要意义·········································3（三）我国现行增值税的弊端·········································4三、增值税改革对经济的影响··········································4（一）增值税转型对社会和不同行业投资的影响························5（二）增值税转型对产业结构的影响···································5（三）增值税转型对利用外资的影响···································5四、增值税改革过程中出现的问题·····································5（一）固定资产税款抵扣存在的问题·································5（二）有损小规模纳税人的利益·······································5（三）发票及增值税的征管问题······································6（四）税制结构和税收征管方面存在的问题····························6（五）增值税改革优惠方面的问题····································6五、解决增值税改革过程中出现问题的对策······························6 (一)存量固定资产的税款根据财政状况分期抵扣························6(二)房屋建筑物的税款允许分步抵扣··································7(三)加强对小规模纳税人的税收征收管理······························7(四)加强发票管理··················································7(五)分阶段扩大增值税的征税范围····································7(六)规范增值税优惠政策············································8结束语······························································8参考文献····························································9致谢································································9【摘要】改革开放以来，我国经济迅速发展，我国经济不断进入新的发展阶段。同时我国的税收事业也随之迅速发展，但也冒出了许多的问题。1994年税制改革，由于考虑到当时的税负水平，以及抑制投资过热的问题，我国采取了生产型增值税，这种人为扩大税基的作法，但在现阶段妨碍了经济的持续增长。2004年9月，财务部、国际税务总局正式出台了东北地区扩大增值税抵扣范围政策。经过一年多的试点，既看到了成功的经验，也暴露了存在的问题。本文将讨论生产型增值税向消费型增值税改革的重要意义和风险，并讨论增值税改革后对经济的影响等。【关键词】消费型增值税 生产型增值税 增值税转型 弊端 影响 必要性引言 国务院公布，2009年1月1日起，中国全面实行消费型增值税。2010年12月，增值税改革进入立法程序。这意味着历经26年的生产型增值税即将退出历史舞台，主宰税收重心的，将是更为完善，对经济的贡献必将发挥更大作用的消费型增值税。转型之后，我国新的消费型增值税具有重大积极意义，但其本身蕴含的巨大优越性将充分释放。增值税改革转型概述（一）增值税改革的内容在