现行增值税制度对北部湾经济区发展的影响及改革建议

Effect of the Present Value-added Tax System on the BeiBu Gulf Economic Zone and Some Advices

现行增值税制度对北部湾经济区发展有三个方面的不利影响,一是不利于推动基础产业和高新技术产业发展,二是不利于农产品加工产业发展,三是不利于个体工商业户和小型企业发展。根据这一分析,为促进北部湾经济区的发展,笔者有针对性地提出广西区人民政府应该积极争取国家尽快在北部湾经济区实施消费型增值税、实施农产品加工产业增值税改革试点以及实施促进个体工商业户和小型企业发展的增值税改革试点三个建议。

The present value added tax system has negative effects on Beibu Gulf Economic Zone in three aspects. Firstly, it＇ s un-favourable for the development of basic industries and hi-tech industries; Secondly, it＇s disadvantageous for the development of the processing industries of agricultural products; Thirdly, it＇s prejudicial to the development of individual industrial and commercial households and small-sized enterprises. In light of this analysis and to promote the development of BeiBu Gulf Economic Zone, the author gave three pieces of advice： .the Guangxi government should try for the implementation of consumption value added tax, the experimental reform of value added tax of the processing industries of agricultural products, and the reform of Value- added tax in order to boost the development of individual industrial and commercial households.