我国现行增值税制转型分析（Transition analysis of current value-added tax system in China）.docVIP

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我国现行增值税制转型分析（Transition analysis of current value-added tax system in China）.doc

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我国现行增值税制转型分析（Transition analysis of current value-added tax system in China）

我国现行增值税制转型分析（Transition analysis of current value-added tax system in China） The analysis of the transformation of Chinas current tax system 2008-12-20 15:15:35 analysis of present value-added tax transformation Production type VAT Abstract: current practice in China, is the choice for Chinas economic development specific stage, with the rapid development of the economic situation changes, its shortcomings have been exposed, need to reform and improve, transformation from production to consumption. In this paper, the production type VAT implementation causes, effects and defects are analyzed, and according to the existing literature on the research of the transformation itself is not reality, analyzes the difficulties and Countermeasures in the transformation of value added tax. Key words: production VAT; consumption value-added tax; transformation VAT is for the commodity value added part of the tax, according to Marxs theory of commodity value, value-added part refers to (Cvm) in (Vm) part. The road tax, value-added tax has the characteristics of no double taxation, this feature enables a relatively fair tax burden of taxpayers, is conducive to promoting the development of commodity production, circulation and socialization. Therefore, widely adopted by more than 110 countries and regions in the world. According to the difference of tax base width, value-added tax into a consumption type VAT, income tax and value-added production value-added tax of three types, the difference between them is whether to allow the value of fixed assets is deducted, and deduct many. According to international practice, the consumption type of VAT in the calculation of value added value of fixed assets to allow the current purchase in the current period all be deducted; income value-added tax in the calculation of value added, only allowed to deduct current transfer to the product value to that part of the value of fixed assets; and the production of value-added tax in the calculation