论当前我国增值税转型改革的困境与出路(国外英文资料).docVIP

论当前我国增值税转型改革的困境与出路(国外英文资料) The dilemma and outlet of words reform the current transformation of value-added tax: 3011 size: small [Abstract] Chinas value-added tax reform has higher tax rates, tax deduction is not reasonable, strict standards and tax, double taxation and tax policies and laws and regulations and legal level is low, many complicated problems. The way to further deepen the reform of VAT transformation in China is to reduce the tax rate appropriately, broaden the tax base, appropriately release the deductible standards and the scope of tax collection, and realize the real change of the production value-added tax to the consumption value-added tax. Speed up the official value-added tax legislation, improve the legal level and form VAT related strong safeguards, the contradiction between the organization dealing with value-added tax revenues and structural tax cuts, the construction of new value-added tax system. VAT transformation; production type value-added tax; consumption type value-added tax; structural tax reduction [CLC]F810.424 [document code]A [article number(2010)In China, an important part of the transformation of value-added tax reform as a major structural tax policy and active fiscal policy, to reduce taxes, to encourage investment, eliminate double taxation and tax, enhance the overall competitiveness of enterprises, promote the optimization and upgrading of industrial structure, change the mode of economic development, it is of great strategic significance. The State Administration of taxation data show that the value-added tax reform since January 1, 2009 in the nationwide implementation, the annual tax of about 140 billion yuan, which effectively reduced the level of tax burden, laid the foundation for Chinas economic recovery tax. Although the practice of VAT reform for one year has brought many advantages, it also highlights many problems. In March 2010, Premier Wen Jiabao made clear in his government work report