关于我国增值税类型转换的分析

Analysis of China's VAT Type Switch

现行生产型增值税在其运行过程中存在诸多问题 ,如没有完全解决重复征税 ,不利于企业技术创新、技术改造和我国进出口贸易的发展 ,以及对增值税抵扣链条的完整性也带来影响。所以 ,实现增值税转型已成必然 ,建议实行消费型增值税。在具体操作上要考虑分类、分步实施的办法 ,并要注意简化税率 。

There are many problems,such as overlap taxation,in the current production-typed VAT operations,which is harmful to the business technical innovation,technical transformation and the development of China s foreign trade.It even affects the complete link of the VAT credit.Therefore,it ismecessary to carry out the VAT switch and to practise consumption typed VAT.