增值税类型的比较及我国增值税类型转换的若干思考

Comparison and Consideration on China's Transformation of Different Types of Value-Added Tax

对于不同类型的增值税,它们在税基的价值构成、与之相适应的经济发展水平、经济效率、公平程度、组织财政收入的功能和征纳核算的方法等方面还是有着明显的区别,从而具有不同的微观经济效率和宏观经济效率。以此为基础展开分析,易于把握我国增值税改革的动向和难点,从而更好地服务于实践。

Value-added tax is a kind of tax whose object taxation is the added amounts of the product in production,circulation and labor service. By comparing and analyzing the tax effects of three different types of VAT (production-type,revenue-type and consumption - type),the author has discussed and explored the way of transformation of VAT in order to adapt to the Chinese conditions.