消费型增值税:增值税改革的必然选择

Consumption-type value-added tax:the necessary choice in the reform of value-added tax

增值税由生产型改为消费型是增值税改革的必然选择。其改革和完善应从扩大征税范围、合理设计适用税率、统一纳税人、规范税款抵扣和税收减免等方面入手,解决好改革对财政收入、固定资产存量处理、无形资产抵扣和现有征管条件的影响,促进我国税制结构的优化和社会经济持续稳定协调发展。

It is necessary to change from production-type value-added tax to consumption-type value-added tax. The reform and perfection should start with expanding the taxation scope, designing the applied tax rate reasonably, unifying tax payers and standardizing the mortgage and reduction of tax. We should solve the problems in the reform that will influence the finance revenue, the disposal of fixed assets stocks, the mortgage of intangible assets and the present administration factor. Then it will optimize the tax system and develop our social economy continuously and steadily.