摘要
我国现行生产型增值税的主要问题是与增值税的性质相违背、不利于促进企业投资需求的增长、导致重复征税等。消费型增值税和收入型增值税虽然都能克服这些不足 ,但实行消费型增值税将会使增值税的税基大大缩小 ,从而在很大程度上影响国家财政收入 ,且同样不符合配比原则的要求。权衡利弊 ,我国应实行收入型增值税。
The main problem of industry-VAT is that it violates the character of VAT, and it doesn't benefit to the increase of an enterprise's need of investment and results taxed repeatedly. Consuming-VAT and income-VAT can both surmount these disadvantages, but execution of consuming-VAT will decrease the VAT tax base greatly, therefore it affects nation financial income on the large degree., and it doesn't conform to matching principle. So our nation should carry out income-VAT.
