进一步完善我国现行增值税的思考

Thinking on Further Improvement of the Current Value Added Tax System in China

本文首先对现行增值税在实践中存在问题产生的不利于创造公平税收环境、不能体现宏观经济政策、造成税源流失的负面效应进行分析。进而进一步明确了完善现行增值税票要解决的认识问题。在此基础上提出了完善增值税的总体设想和具体措施， 即由生产型增值税向消费型增值税过渡、分阶段扩大增值税范围、减少增值税税收优惠、建立健全增值税征管制度。

This thesis first analyses the negative effects which cannot rdflect macroeconomic poticies and lead to losses of tan due,which caused by Some enisting problems of present tan on valueadded and the resultat unfair tan revenue envirommeit;Second this paper enplicits some problems which meed to be solved to perfect present tau on value added.On the basis of this mention ed aboue,the wrten puts forwand to a general idea and basic means to perfect tan on value addedtransition fron produced fype tan on value added to Consumed one,expension of tax on value added range,reduction of preferewtial tax reveneu of tau value added and creation of perfect management systen of tax oalue added.