增值税转型的问题和对策

随着中国经济体制的逐步完善 ,经济结构调整步伐的加快 ,经济全球化的兴起 ,一些深层次的矛盾已逐渐显露出来。特别是加入WTO以来 ,由生产型增值税向先进的消费型增值税转型是中国税收体制改革的必然趋势。增值税转型有利于促进投资和消除重复征税 ,也是中国对外经济贸易企业应对国际竞争的有利条件 ,要制定出转型的具体措施、方法和完善的配套措施 ,保证转型的成功实现 ,以及转型后对国民经济的可持续发展起到积极作用。

Question and countermeasure about value added tax transformation

With economy system of China being improved step by step, and economy structure being modulated quickly, some latent contradictions come up gradually when economic globalization rises. Especially after China getting into WTO, it i s an infallible tendency of taxation reformation that productive value added tax is benefit to consumption value added tax. Because reformation of val ue added t ax is beneficial to improving investment and clearing up imposing tax repeated ly. Meanwh ile it is also favorable for commerce companies in international competition. Th erefore, we have to make specific method and integrated policy to ensure success ful reformation, which will play an important part in national sustainable economy development.