对增值税转型的思考

On the Transformation of VAT in China

我国1984年建立的增值税制度,经过几年的实践,已经暴露出许多不足,亟待改进和完善。随着经济的发展,现行的生产型增值税已经不能满足经济发展的需求,实行消费型的增值税制度已是迫切的需求。增值税转型将对财政收入、企业建设、投资增长、经济发展产生重大影响。

Since the tax system reform in 1984 in our country, sequent year＇s practices has witnessed a lot of disadvantages of VAT law, which is in great need of prompt improvement and perfect. The current VAT law adopts the production VAT, now along with the rapid development of economy, the disadvantages of the production VAT has been getting so apparent that no longer can keep it abreast at the times. It is very necessary to transform the production VAT to consumption VAT. The transformation of value added tax brings important influence of finance income, business enterprise, investment growth, and economic development, etc.