完善我国增值税转型问题的研究（Research on perfecting the transformation of value-added tax in China）.docVIP

完善我国增值税转型问题的研究（Research on perfecting the transformation of value-added tax in China） Study on perfecting the words transformation of VAT in China: 3299 large and small size: Abstract: the status quo of the Northeast VAT pilot, analyzes the encountered in the transformation of value added tax of fixed assets stock, employment pressure, measures and so on, and finally puts forward some corresponding countermeasures for good after the transformation of value-added tax. The Key words: value added tax; tax refund; consumption type The CLC number: F49 document code: A article number: 1672 / 3198 (2007) 11 / 0196 / 01 x x 1 the research status at home and abroad In recent years, the value-added tax has a rapid development in the world, some countries in order to create a good environment for economic development, have the use of value-added tax to replace the traditional circulation tax, and have implemented VAT countries also constantly sum up experience, to further improve the tax system. The Most developed countries adopt advanced and standard consumption value-added tax. From France, VAT was first adopted by the founding members of the European union. EU VAT is a relatively perfect tax, mainly has the following characteristics: (1) a wide; (2) to allow taxpayers to deduct the most widely; (3) to export a unified zero tax rate, tax on imports of domestic goods according to the unified tax rate; (4) implemented by tax by the way, part of the tax deduction. The Developing countries have difficulty in implementing VAT, and they are at an immature stage. For example, a large number of African countries are still implementing the Old French production tax or the old British manufacturers sales tax. The In our country a lot of malpractice in the production of value-added tax consciousness, in 2004 in the northeast part of the industry to the pilot, in July 1st this year, to expand the scope of VAT deduction pilot countries and 8 industries in the central region of the six pr