摘 : 国税制适应入世需WTO关规进行调整增值税调整实行增值税转型生产型增值税转消费型增值税
文增值税类型作分析研究象通国目前实行生产型增值税利弊分析提出现阶段实行消费型增值税必需性时结合国目前济状况提出消费型增值税运行中应注意问题
文首先增值税概念予解释增值税三种类型生产型增值税收入型增值税消费型增值税进行分析
理生产型增值税消费型增值税优越1994年国生产型增值税出台符合时国情利保证财政收入消恶性通货膨胀利扩业
国生产型增值税诸弊端渐渐暴露诸利鼓励企业扩投资会导致重复征税加重企业税收负担利国产品外国产品竞争等
鉴生产型增值税缺陷国目前济发展需必须适时生产型增值税转消费型增值税时弥补消费型增值税导致增值税收入锐减采取方案:原固定资产余额中含抵扣税款分年摊销统增值税税率适开征新税
关键词 入世 增值税 转型 Abstract In view of requirements of entry into WTO the national taxation system will be adjusted according to the related regulation of WTO Among which the adjustment of VAT mainly focuses on the transform ie from production VAT to consumer VAT This essay has taken different types of VAT as research object By analyzing the pros and cons of the production VAT currently practiced in China it raised the necessity of implementing consumer VAT at this stage Meanwhile it calls for attention to the potential problems by operation of consumer VAT in line with our current economic situation This essay first explains the definition of VAT and making comparison and analysis on 3 types of VAT Production VAT Income VAT and Consumer VAT Although theoretically production VAT is less superior over consumer VAT the launch of it in 1994 is in accordance with our situation at that time It guarantees the revenue eliminates malign inflation and improves employment rate However its negative effects show gradually These include not in favor of encouraging expansion in investment repetitive taxation greater taxation burden over enterprises not in favor of domestic products over overseas’ competitors etc In view of limitation of the production VAT and the requirements of current economic development it is a must to transfer from production VAT to consumer VAT Meanwhile the following measures can be taken to make up for the great shrinkage in VAT revenue caused by the implementation of consumer VAT allocating the refund of fixed assets balance by years unifying VAT tax rate abolishing previous low tax rate imposing new taxations advisably Keyword
: Entry into WTO VAT Tran
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