论我国增值税征收范围的择定及其对经济的预期影响

A Choice for Collection Scale of AVT and Its Anticipation Impact to Economy in China

我国现行的增值税征收范围已不能适应市场经济发展的需要 ,逐步扩大增值税的征收范围是我国市场化改革的根本要求。这既是经济体制改革目标的需要 ,又可以减少税收流失 ,也有利于协调中央与地方的利益关系。因此 ,扩大增值税征收范围 ,实行全面型增值税势在必行。

The present collection scale of added-value tax in China is unable to meet the needs of exchange economic development.Therefore,expanding the collection scale of added-value tax is the basic demand for our reform of marketlization.This is either the need of the goal of the economic system reform or it can benefit the relationship between the central and the local.So,it is necessary to expand the collection scale of added-value tax and carry out the overall added-value tax.