增值税转型改革中存在的问题与对策研究.pdfVIP

增值税转型改革中存在的问题与对策研究 摘 要 自2009年1月1日起，在全国推开增值税转型改革。此番的改革，具有减税效应，不但可 优化 我国经济结构、刺激经济增长，最终还将有利于增加财政收入。这次改革还会对解决我国长期存在 的重复征税问题,促进税负公正有着积极地推动作用。除看到转型改革带来的积极效果，还应注意 在转型改革中仍然存在着诸多问题。只有认清存在的 问题，并把它解决好,才能更好的达到转型改 革的最终目标。在论文中笔者将详细介绍转型改革的背景，转型改革的具体内容以及转型改革政策 执行的效果，而将重点放在转型中存在的问题及其原因的阐述，并在介绍外国先进经 的基础上, 提出解决现存 问题的对策。 总之，期望通过本文能使读者对我国增值税转型改革有更全面的了解，也期望提出的解决问题的建 议能对消费型增值税在我国稳定推行有所裨益。 关键词 ：增值税转型改革；问题；原因；对策 ABSTRACT Since January 1, 2009, in the country to push the reform of value-added tax. This time of reform, with tax cuts, not only can optimize the economic structure of our country, stimulate economic growth, and ultimately will be conducive to the increase of fiscal revenue. The reform will also solve the problem of repeated taxation in our country, and promote the tax equity has a positive role in promoting. In addition to see the positive effect brought about by the reform, but also should pay attention to the transformation of the reform, there are still many problems. Only a clear understanding of the existing problems, and to solve it well, in order to better achieve the ultimate goal of the transformation of the reform. In this paper I will detail reform background, the reform and restructuring of the specific content and reform policy implementation effect, and will focus in the transformation of the existing problems and the reasons of the exposition, and based on the advanced experience of foreign countries are briefly introduced in this paper, put forward to solve the existing problems of countermeasures. In short, I hope that through this paper can make readers of Chinas value-added tax reform has a more comprehensive understanding, but also hope that the proposed so