增值税由生产型向消费型转变初探

An Preliminary Exploration of the Value-added Tax's Transition from Production-type to Consumption-type

增值税是最具代表性的税种 ,不同类型的增值税对社会经济环境改善的作用大相径庭。消费型增值税的优势在于 :鼓励投资 ,推动社会生产力跨越式发展 ,提高本国产品在国内国际市场的竞争优势 ;同时有利于规范增值税制 ,强化增值税征扣税内控机制 ,可真正体现税收的平等性原则。

The value-added tax is the most representative tax. Different value-added tax has different impact on the social and environmental improvement. The advantage of the consuming-type value-added tax lies in the fact that it can encourage investment, impel social productivity to develop with a frog-leap way, upgrade the products' competitiveness in the market at home and abroad. It is also beneficial to regulate the value-added tax system, strengthen the mechanism in imposing the value-added tax so as to embody the equal principle in tax imposition