我国增值税类型的选择（The choice of value-added tax in China）.docVIP

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我国增值税类型的选择（The choice of value-added tax in China）.doc

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我国增值税类型的选择（The choice of value-added tax in China）

我国增值税类型的选择（The choice of value-added tax in China） The choice of value-added tax in China The choice of value-added tax in China 2008-12-20 15:11:26 First, Chinas current production type value-added tax problems exist (1) contradiction with Chinas industrial policy; Because of the organic composition of capital higher most basic industries and high-tech industries, the cost of goods in the long-term capital investment costs accounted for a larger proportion, and the raw materials and intermediate products cost smaller proportion. The production of value-added tax, the purchase of capital goods (including intangible assets) pay value-added tax is not deductible, so this part of the industrys tax burden inevitably heavier (which can be from the mineral products, electricity, thermal products value-added tax burden rate obviously, this makes the value added) tax imbalance among different industries, the objective is not conducive to the development of basic industries and high-tech industries, further exacerbating the imbalance of industrial structure in china. From the regional economic structure, the inland area is the main supply of resources such as raw materials, the basic industry of the organic composition of capital is high, generally belongs to capital intensive enterprises, and some coastal provinces mainly is the development of the processing industry, the organic composition of capital is low, which belongs to the labor-intensive enterprises, two of the value-added tax is not balance. The imbalance of tax burden has further enlarged the gap between the central and western parts of the mainland and the eastern coastal areas. From a technical point of view, science and technology is the first productivity, science and technology play a more and more important role in modern economic growth, and the introduction of technology development is an important factor to improve the production capacity and efficiency, but the development of science and technology ofte