增值税转型的政策选择

Policy Selection on the Transformation of Value Added Tax

增值税作为我国的第一大税种,其改革的重要性不言而喻。增值税由生产型转为消费型所带来的财政风险究竟有多大,抵扣模式应如何选择,应采取怎样的配套措施等,都应是深入研究和探讨的问题。

As the first kind of items of taxation of our country, the importance of value added tax is self- evident. It needs to research and probe the problems how many financial risks occur when the value added tax changes from production form to consumption form, how to select the tax credit model, and which measures should be taken.