我国实施增值税转型改革若干思考（Some thoughts on the reform of value-added tax in China）.docVIP

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我国实施增值税转型改革若干思考（Some thoughts on the reform of value-added tax in China）.doc

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我国实施增值税转型改革若干思考（Some thoughts on the reform of value-added tax in China）

我国实施增值税转型改革若干思考（Some thoughts on the reform of value-added tax in China） The implementation of value-added tax in our country reform thoughts and words: 3922 Name: Abstract: in November 5, 2008, thirty-fourth executive meeting of the State Council decided that since January 1, 2009 in the nationwide implementation of the VAT reform. The transformation of value-added tax is the current production of Chinas value-added tax to consumption type VAT, is Chinas new round of tax reform is the most important content. This paper discusses the necessity of the transformation of value-added tax reform, and the main content of the transformation of value-added tax reform; focuses on the influence of value-added tax reform on various aspects of Chinas enterprises; on the main problems that should be noticed in the process of the implementation of the reform are described. Keywords: value added tax; tax reform; CLC number: F812.42 document code: A article number: 1673-291X (2009) 20-0065-02 According to the different ways of tax deduction of purchased fixed assets, value-added tax is divided into production, income and consumption of three types. Production type does not allow the deduction of purchased fixed assets have been contained in VAT, the tax base is equivalent to the gross national production base, is also the most serious double taxation. Income deduct fixed assets depreciation period with value-added tax, the tax base is equivalent to the national income tax base, secondly. The consumption type allows for a one-time deduction of purchased fixed assets contained in the value-added tax, the tax base is equivalent to the final consumption, minimum tax base, the elimination of double taxation is the most thorough. In the current implementation of VAT to more than 140 countries in the world, most countries have adopted the consumption type vat. So, the reform marks the value-added tax reform an important step forward, will have a positive and profound impact on Chinas macr