增值税改革原因及途径

Analysis of Reason and Approach for Value-added Tax Reform

增值税作为一项重要的流转税,以其税源稳定、提高资源配置效率等优势,对促进我国经济发展起到了不可低估的作用,但随着经济的不断发展,目前我国所实行的增值税在小规模纳税人的待遇、征税范围、进项税抵扣时间等方面所存在的问题凸现出来,因此,有必要对现行的增值税制度进行改革。

Owing to the stable tax resource, improvement of resource collocation efficiency, value-added tax being the important circulating tax, contributes enormously to the promotion of economy growth. However, with the continuous development of economy, at present the problems on value- added tax in China exist in treatment of taxpayer, scope of levy, time of VAT input deduction on small scale. So it is necessary to reform the present value-added tax system.