我国增值税转型问题探析

1994年,我国的工商税制改革建立起了一套较为完整的生产型增值税制度,这在当时保证了我国财政收入快速增长,促进了经济的稳定发展。但随着国际国内经济形势的不断变化,这种增值税制度已经越来越不能适应经济发展的要求。2004年开始,中央在东北展开了消费型增值税改革试点,其目的就是为全国增值税转型改革积累实践经验,以寻求合适的转型方案。

Analysis of value-added taxes reform of China

In 1949,China's taxation system reform of industry and commerce has set up a series of relatively complete production-style valueadded taxation system,which ensured the rapid increase of China's financial revenue and has promoted stable development of the economy.With the continual change of economic situation at home and abroad,this value-added taxation system becomes more and more unsuitable for the requirement of economic development.At the beginning of 2004,central government began to conduct test of reforming consumption-style value-added taxation system at northeast part of China in order to accumulate the experience for value-added taxation system reform of the whole China and for making suitable reform plan.