实行“收入型”增值税的理论探讨

On the Thery of the Value-Added Tax of Income

采用实证分析方法研究增值税转型问题,并从我国国情出发,得出有关结论:"收入型"增值税是转型的必然选择,"消费型"增值税是转型的终极目标。从理论上对实行"收入型"增值税减收税额作了估算,并探讨了"收入型"增值税操作方案的选择。

By demonstration analysis,transfoumation of value-added tax is stadied in this essay.Concerning Chinese situation,conclusions are drawn as folleus:value-added tax of income is the inevitable choice of the transformation and value-added tax of consumption is the ultimate goal of the transformation Besides,this essay makes an estimation of the decreasing amount that carrying out'tax-orieated'value-added tax will buing about in a thearetical way This essay also discusses the options to operate 'tax-orieated'value-added tax)