完善我国增值税法转型改革措施的思路

Proposals of Improving the Measurements of VAT Law Transition Reform

增值税法改革的根本目的是完善增值税制,促进经济发展。增值税法改革,不仅仅是一个抵扣额的问题,还涉及到增值税与营业税的协调、税收优惠政策的延续、纳税义务主体分类及其认定标准等问题。所有这些问题的解决,要有利于公平负税,有利于优化产业结构,提高经济效率,增强企业竞争能力。

The fundamental purposes of the reform of VAT law are to improve its system and develop economy. Besides the taxation deduction, there are such issues as the conciliation of VAT and business tax, the continuity of VAT tax concession policy, the classification of taxpayers and its standard etc. The solutions of these questions shall be beneficial to tax equity, optimizing the industrial structure, strength of enterprises improving the economic efficiency and the competitive