我国现行生产型增值税存在问题及对策研究

The Problems of Current Productive VAT in Our Country and Countermeasures

我国现行的生产型增值税,在运行中暴露和产生了许多缺陷和漏洞。主要表现在生产型增值税并没有完全解决重复征税问题,它妨碍了技术的进步和高新技术产业的发展,不利于我国进出口贸易的进一步发展,也不利于简化征管手续,从而对我国经济发展产生了不利的影响。因此,加快增值税的转型就成为当前税制改革的关键。

There have emerged a lot of insurmountable defects and loopholes in the current productive value-added tax (VAT) in our country, such as the overlapping of taxation. They have greatly hindered the development of high-tech industry and social technology. Besides, they have exerted an adverse influence on the development of domestic economy and I/O trade, and the simplification of taxing means. Therefore, the speedup of VAT transformation is the crux of the forthcoming reform on taxing systems.