增值税转型后存在的问题及对策建议（Problems and Countermeasures in the transformation of value-added tax）.docVIP

增值税转型后存在的问题及对策建议（Problems and Countermeasures in the transformation of value-added tax） In the transformation of value-added tax after the problems and Countermeasures of words: 3388 Name: small VAT since World War II has been widely used in 1970s, the rapid development of all over the world, the value-added tax has become Chinas first big taxes, has become its important role in the national economy more. With the rapid development of the world economy, China has made a great reform of the value-added tax policy to adapt to the growth of Chinas economy. In September 2004, the reform of value-added tax reform began with the trial of some industries in Northeast china. Subsequently, the consumption value-added tax is fully promoted throughout the country. I. reasons for the adoption of value-added tax on consumption After Chinas accession to the WTO, we should further reduce tariffs and open up the market. Especially in the current Chinese economy is in the critical moment to the socialist market economy, the need for asset restructuring, accelerate the pace of economic restructuring and technological progress, in the face of Chinas macro economy from inflation to deflation change situation, it is necessary to take a more active fiscal policy, in order to encourage investment, expand domestic demand, and actively promote exports of goods, guarantee the speed of economic development. Therefore, the drawback of production value-added tax is becoming more and more obvious, and it must be transformed into consumption value-added tax. (a) double taxation has increased the tax burden on Enterprises Internationally, the consumption value-added tax rate is about 8%-20%, the original production value-added tax rate is 17%, converted into consumption type value-added tax is about 23%, the tax burden is obviously too high. In the northeast old industrial base in our country as an example, upgrading of equipment and technology problems, the production type VAT heavy tax burden to