消费型增值税的涵义与基本政策框架研究

On the Consumption Value-added Tax and the Basic Policy Framework

现行生产型增值税面临的种种弊端要求转型为消费型增值税。消费型增值税是一种允许扣除企业购进固定资产进项税额的税种。纳税主体、征收范围、税目税率、扣除范围、计算方法、会计处理等构成消费型增值税的基本政策框架及其体系。要采取切实有效的措施确保增值税转型改革政策顺利实施。

Current production VAT needs to be transformed into consumption VAT because of the demerits of production VAT. Production VAT is a type of tax that is imposed on enterprises＇ purchased fixed assets. The policy framework of production VAT consists of tax payers, range of taxation, tax items, tax rates, calculation methods, accounting management, etc. So effective measures need to be taken to ensure the reform of VAT transformation.