浅析增值税转型改革对我国经济发展的促进作用（Analysis of the role of VAT reform in promoting Chinas economic development）.doc

浅析增值税转型改革对我国经济发展的促进作用（Analysis of the role of VAT reform in promoting Chinas economic development） Promote the transformation of value added tax reform words on the economic development of our country: 3768 Name: small Abstract: in the financial crisis and Chinas economic development momentum is facing downward, the transformation of value-added tax in place, have a positive and far-reaching impact on Chinas economic development. The implementation of consumption type VAT has a role in promoting and optimizing investment, technological progress, industrial structure adjustment etc.. Key words: VAT; development; influence In January 1, 2009, China in all regions, all sectors to implement value-added tax. This reform is a major breakthrough in the national tax system reform and the inevitable choice, which is a necessary way to promote better and faster development of Chinas economy. The concept and types of value-added tax The value-added tax is added to each link of production and circulation of goods or provide services for the tax basis and the tax levy. The tax basis is: there is no value-added tax VAT is not taxed, but in practice it is difficult to accurately calculate the value added to the field of production and circulation of commodities. In order to avoid double taxation, most countries adopted value-added tax, raw materials, allowing the outsourcing of consumables, packaging, etc. a deduction in the amount of fuel. However, on whether to allow the purchased fixed assets deducted, each country policy is inconsistent, which also produced three types of value-added tax: (a) production type VAT The type of VAT deduction allowed the purchased fixed assets price in the calculation of value-added, that is to balance the taxpayer within a certain period of time the sales revenue minus the purchase of goods, labor cost as the tax basis of value-added tax. The balance of interest, including wages, rent, depreciation and profit. From the point of view of the whole n