东北实行消费型增值税中应注意的问题与对策

我国目前实行的生产型增值税已经不适应经济发展的需要.由于消费型增值税允许扣除外购固定资产已纳税款,消除重复计税,鼓励企业投资等特点,为许多国家所采用.笔者就今年在东北推行的增值税转型的试点中遇到的问题,借鉴国外先进经验,分析增值税转型路径的利弊,提出了清理增值税优惠政策,扩大征税范围,调整税制结构,积极发现和培育新的税收增长点,改变对小规模纳税人的征税方法,完善增值税征管机制,保证增值税转型顺利进行.

Problems and Countermeasures in Carrying out Consumption Type of VAT in Northeast

The present GNP type of value added tax (VAT) can not be well adapted to our economic development.Because of that it allows to deduct the input tax of fixed assets purchased from the input tax of current period. consumption type of VAT can eliminate double taxation and encourage investment. Therefore, many countries adopt the consumption type of VAT. In this article, considering the problem of VAT type changing in Northeast this year, in order to make the VAT type changing successful, after learning successful experiences from other countries and discussing the advantages and disadvantages of the VAT type changing, it puts forward some specific measures such as sorting out the preferential treatments in VAT, expanding the scope of coverage, adjusting the tax system structure, finding and cultivating new revenue growth point, enhancing the administration of small-scale taxpayer, improving the VAT administration system, enlarging the issuance of national debt etc.