增值税转型政策分析

Discussion on policy analysis of value-added tax reform

我国在1994年开始设立增值税,根据我国国情将增值税定为"生产型增值税"。随着我国经济社会发展进入新阶段,"十一五"规划建议中提出了"完善增值税制度,实现增值税转型"的财政税收体制改革。本文从目前我国增值税转型的有关政策着手分析转型对国家税收及企业发展的影响。

The value -added tax was started to set up in 1994 in our country. In order to bring down the super- heated investment behavior , the value -added tax was defined as ＂the productive value -added tax＂ according to conditions of our country＂. With the development of our country＇s economy and society enters the new stage , the llth five years＇plan suggestion proposes the reform of finance and tax system which is ＂improving the value - added taxt system and achieving the reform of value - added tax ＂ This text transforms currently from the our country added value tax of relevant the policy begin analytical influence of the transformation upon the national revenue from tax and business enterprise development.