关于我国增值税转型问题的思考

Thoughts on Transformation of China's Added Value Tax

1 994年中国进行了以推行生产增值税为核心的税制改革 ,适应了当时的经济形势 ,初步达到了治理需求过度膨胀、经济发展过热的改革目标。但是随着市场经济的发展和世界经济形势的变化 ,中国又出现了需求不足、通货紧缩的现象 ,激需求增加、拉动经济增长成为政府宏观经济政策的主要目标。生产型增值税在运行中暴露出弊端表明 ,它已经无法适应当前的经济发展形势 ,特别是随着中国加入WTO ,对现行增值税进行改革 ,从生产型转为消费型已成为必然。

In 1994, China made a reform on the tax system taking carrying out the added value tax of production as its core, which was suitable to the economic situation at that time and attained the reform on the over-expansion of demand and over-heated economic development. But with the market economic development and the change of global economic situations, it has once emerged in China the demand shortage and the currency deflation, so the demand promotion growth and the economic growth promotion have become the main objectives in the governmental macroeconomic policy. Many defects of the added value tax of production are exposed in the operation, which shows that it has not been suitable to the current economic development situations. Especially with China's accession to WTO, it is inevitable to reform the current added value tax to transform it from production into consumption.