基于增值税转型改革的思考（Thoughts on the reform of VAT reform）.docVIP

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基于增值税转型改革的思考（Thoughts on the reform of VAT reform）.doc

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基于增值税转型改革的思考（Thoughts on the reform of VAT reform）

基于增值税转型改革的思考（Thoughts on the reform of VAT reform） The transformation of value-added tax reform based on the words: 2309 Name: Abstract: small and medium-sized production type VAT to consumption type VAT transformation is the inevitable choice of Chinas tax system reform, but also the internal needs of the development of the market economy. The author with his work on the positive significance of current value-added tax reform and has impact on the enterprise in detail, finally puts forward to reform the attention problems in the implementation process, provide recommendations for reference to readers. Keywords: value added tax; reform; significance; influence; pay attention to the problem Positive significance, the VAT reform has In 1994 China adopted the production type VAT, in deepening reform, expanding opening up, to ensure the steady increase of fiscal revenue has played an important role. However, due to the production of value-added tax is not deductible for the purchase of fixed assets to pay taxes, the cost of fixed assets investment increased, the expected rate of return is relatively lower, positively affect corporate investment in fixed assets, is not conducive to the upgrading of equipment. Because of the production type VAT tax deduction is not complete, fixed assets and other production inputs of the double taxation problem is also more prominent. The transformation of value-added tax consumption after the reform of the value-added tax deductible input tax of fixed assets, fundamentally solve the problem of double taxation, and greatly reduce the tax burden of enterprises. In a short period of time, enterprises can deduct taxes will increase significantly, national revenue will be reduced. But in the long run, the consumption type of VAT can encourage enterprises of the production equipment investment, improve enterprise competitiveness and ability to resist risks. With the enterprise gradually getting better, the tax will increase with time graduall