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

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我国增值税转型问题研究（Research on the transformation of value-added tax in China）.doc

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我国增值税转型问题研究（Research on the transformation of value-added tax in China）

我国增值税转型问题研究（Research on the transformation of value-added tax in China） Chinas VAT words research questions: 3492 Name: small Abstract: VAT is a tax income tax in our country the most, accounted for the entire state tax revenue, a large proportion, China is one of the main taxes. Before the transformation of value-added tax, China adopted the productive value-added tax, which met the requirements of economic development at that time. It played an important role in promoting Chinas economic growth and curbing overheated investment in fixed assets. However, due to the development of economy, production value-added tax inhibits the development of Chinas economy, and the transformation of value-added tax is imminent. First of all, it tells the motivation of value-added tax reform in China. Secondly, it analyzes the advantages and disadvantages of the reform, and finally summarizes the assumptions of the reform. The Key words: the transformation of value-added tax; CLC number: F8 Document identifier: A Article number: 1672-3198 (2010) 05-0200-02 in The 1 drivers of Chinas value-added tax reform The Standing Committee of the State Council has decided to carry out VAT reform in all regions and all sectors of the country since January 1, 2009. The main content of the reform is: in the maintenance of the existing VAT rate unchanged, allowing the country within the scope of VAT general taxpayer deductible purchase new equipments with value-added tax, no input tax deduction is carried forward to offset next. At the same time, as the supporting measures of reform, the abolition of import equipment shall be exempted from value-added tax and foreign-invested enterprises purchasing domestic equipment VAT refund policy, the small scale taxpayers value-added tax rate reduced to 3% of unity, no longer set the two industrial and commercial tax files, the mineral products value-added tax rate of return to 17%. The What is the driving force of VAT reform in China? Han Shaochu (2009) poi