浅析我国增值税税制改革的发展与完善

Elementary discussion on development and perfect of value-added tax system reformation in our country

我国现行增值税制度存在征税范围窄、税率偏高、企业税负不公平等一系列问题,因此,必须对现行增值税制度进行改革与完善。应扩大增值税的征税范围,并适当降低税率,逐步由"生产型"增值税转变为"消费型"增值税。

Active value- added tax system in our country has a series of problems such as taxation scope is narrow, tax rates is on the high side, enterprise＇s tax burden is unfair and so on. Therefore must reform and prefect active value - added tax system. Should enlarge taxation scope, reduce properly tax rates, and transform production value - added tax into consumption value - added tax step by step.