完善我国现行增值税法的几点思考

On Perfecting the Current Law of Value Added Tax in Our country

现行增值税在增值税类型的选择、征收范围、征收依据及税额确定等方面都不够完善, 许多规定与增值税理论不太相符,在实践中也反映出一些缺陷和普遍性的问题.要完善我国的增值税制度,首先应科学界定增值税的征收范围,并进一步扩大其征收范围;其次应将增值税类型从“生产型”增值税变为“消费型”增值税,使增值税成为促进我国经济发展的重要调控手段.

The current value added tax is not perfect in the aspects of choosing the type of value added tax, the scope of collecting, the basis of collecting and the definition on the amount of tax payment, etc. A lot of provisions don't agree with the theory of value added tax and also some blemishes and widespread problems are reflected in practice. If we want to perfect the system of value added tax in China, firstly, we should scientifically delimit the scope of collecting of value added tax and enlarge its scope of collecting; Secondly, we should change the type of value added tax from 'the type of producing' to 'the type of consuming' and make the value added tax become one important adjusting and controlling manner for developing the economy of our country.