增值税转型后存在的问题及解决对策（Problems and solutions after the transformation of value-added tax）.doc

增值税转型后存在的问题及解决对策（Problems and solutions after the transformation of value-added tax） There after the transformation of the value-added tax and the countermeasures to solve problems of medium and small size: 3222 words: [Abstract] the value-added tax is to the value added production and circulation of goods and labor services in various circulation is a kind of object of taxation is indirect tax shift is the nature of the. At present, more than 100 countries and regions all over the world have implemented vat. This paper puts forward some improvement measures and suggestions from the aspects of expanding the scope of VAT collection, regulating preferential policies and adjusting the small-scale taxpayers, so as to make our value-added tax work more smoothly. Keywords VAT; tax rate and tax burden; countermeasures; First, the question raised The value-added tax is to the value added production and circulation of goods and labor services each circulation is a kind of object of taxation is indirect tax shift is the nature of the. At present, more than 100 countries and regions all over the world have implemented vat. Since the implementation of value-added tax in China in 1983, it has played an active role in the national finance, economy and foreign trade. Especially since the tax reform in 1994 and 2009, the drawbacks of the traditional turnover tax have been basically eliminated. However, Chinas current value-added tax, whether in the scope of Taxation, or in small-scale taxpayers value-added tax rate, compared with the ideal mature value-added tax, there is still a big gap. The problem of unfair competition caused by small-scale taxpayer system also fully shows that Chinas current value-added tax system needs to continue to improve. Two, the value-added tax transformation produces positive effects 1, reduce the tax burden on enterprises. The implementation of consumption based value-added tax, enterprises purchased fixed assets input tax deductible, the general taxpa