有关于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········