增值税转型对企业的影响及对策

Influence and Countermeasures of VAT Reform

在当前国际金融危机的背景下,国家适时出台增值税转型政策,不仅有利于鼓励投资和扩大内需,促进企业技术进步、产业结构调整和经济增长方式的转变,也意味着我国税收体制的进一步完善,是构建和谐社会、践行可持续的科学发展观的必然举措。同时自2009年1月1日起实施的增值税转型(增值税从生产型转变为消费型),是我国自企业所得税"两税合并"以来税改的又一次突破。

Under the financial crisis, the government has set forth the VAT reform that helps not only attract investment, enlarge domestic demand, push the technology advance, adjust the industry structure and change the mode of economy growth but also improve our tax system, construct the harmonious society and practice the scientific outlook on development. Meanwhile, the reform of VAT （from productive to consumptive） practiced since Jan, 1st 2009 has made another breakthrough in tax reform in addition to the combination of two taxes.