浅谈增值税转型改（Transformation of value-added tax）.doc

浅谈增值税转型改（Transformation of value-added tax） Discussion on the VAT reform words: 3335 Name: small Abstract: with the rapid development of economy, more and defects of Chinas current VAT tax system is more obvious, the transformation of value-added tax reform is imperative, after repeated discussions, China decided to start the implementation of the VAT reform in January 1, 2009. This reform will bring a positive impact on the development of Chinas socialist market economy. This paper puts forward some opinions on the reform of value-added tax in order to contribute to the reform of VAT reform. Key words: reform; value-added tax; transformation 1, the current situation of Chinas economic development At present, the global economy is in the Post Crisis Era after the financial crisis, and the economy of our country is no exception. The domestic economy into the economic transition period, adjust the pressure to highlight the international financial turmoil, the superposition of various factors at home and abroad of domestic exports and investment are facing severe challenges, the risk of national economy growth rate slows the economic downturn increased, micro economies operating conditions is worrying. In this case, the government has issued a series of policies, the goal is to prevent economic growth in a short period of time, a sharp decline. These policy initiatives at the same time the rescue of the city, but also for Chinas basic institutional reform to create an opportunity for Chinas national economy and the healthy development of enterprises to provide space. 2, the necessity of VAT reform The scope of VAT levied in our country covers all links of goods from production to retail, and involves a large number of industries. It is a value-added tax of production type. Our country from January 1, 2009 onwards the implementation of value-added tax transformation, is actually the production type VAT to consumption type VAT, is the production of all products purchased