for the analysis of chinas vat reform（为分析中国的增值税转型改革）.docVIP

For the analysis of China’s VAT reform Abstract: Since 2004, the pilot reform of China’s VAT, consumption-based value-added tax in 2009 fully implemented across the country, after five years of practice, scholars of consumer value-added research Deep, obtained many achievements, but also for value-added tax reform in a number of recommendations in recent years, China’s value-added tax reform study, based on further analysis of the value-added tax reform, problems and countermeasures. Paper Keywords: value-added tax; reform; problems; recommended 1 Research on value-added tax reform 1.1 VAT reform on the theory of the causes and Research Henry Simmons ? fair tax on Simmons believes that the government in the design and reform the tax system must be both in accordance with the principle of equity financing, but also to limit the political process of the market intervention in the economy, with a wide base, low nominal tax rate to achieve fairness and efficiency. Liu Shangxi (2000 determined that in 1994 our range of value-added tax is now unreasonable, and there is an unfair tax burden, sales mix, and concurrently act difficult to confirm, tax and land tax collection contradiction, collection costs and other issues. Huang, Chen Lijun (2004 game from the perspective of public and private rights, through the establishment of the game between the state and business models, value-added tax reform in the state of our public power and private rights of the relationship between enterprises theoretical analysis, that the reform aims to private rights in the public right to a certain extent, more autonomy. Yang Ye (2005) studies suggest that there is a production-type VAT double taxation, is not conducive to compete in the international market is not conducive to adjust and optimize industrial structure, the larger issue of tax collection cost, value-added tax reform is particularly necessary. 1.2 the impact of VAT reform on Research