我国增值税转型改革研究（Research on VAT reform in China）.docVIP

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我国增值税转型改革研究（Research on VAT reform in China）.doc

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我国增值税转型改革研究（Research on VAT reform in China）

我国增值税转型改革研究（Research on VAT reform in China） Chinas value-added tax reform of medium and small size: 3728 words: Abstract: since 2004 Chinas transformation of value-added tax reform, to 2009 consumption value-added tax in the country within the scope of the full implementation, after five years of practice, scholars of the consumption tax from the shallow to the deep, obtained a lot of achievements also, put forward many proposals for reform of the value-added tax; based on value-added tax reform in China in recent years, further analysis of existing VAT reform problems and countermeasures. Key words: value added tax; reform; problem; suggestion CLC number: D9 Document identifier: A Article number: 1672-3198 (2011) 15-0205-01 1 review of value-added tax reform 1.1 review of the causes and related theories of VAT reform Henry Simmonss theory of fair taxation. Simmons believes that the government in the design and reform of the tax system, must be able to raise funds in accordance with the principle of fairness, but also can limit the political process of the market economy intervention, to achieve fairness and efficiency in the wide tax base, low nominal tax purposes. Liu Shangxi (2000) believes that the scope of Taxation in China in 1994 to determine the value-added tax is not reasonable, and the existence of unfair tax burden and sales mix and sideline behavior is difficult to confirm, contradiction, tax and land tax collection administration cost etc.. Huang Wen, Chen Lijun (2004) from the angle of the game between public and private rights, through the establishment of game model between the state and enterprises, the relationship between Chinas value-added tax reform of public and private enterprises Chinese home was analyzed, that the purpose of reform is to make the public right of private rights more autonomy to a certain extent. Yang Ye (2005) of production value-added tax collection cost exists big problem of double taxation, is not conducive to product com