对生产型增值税到消费型增值税转型的认识

要实现增值税的转型,必须改革投资体制、建立相应的约束机制和风险控制体系.考虑到国家财政承受能力和国家经济结构调整的需要,宜采取分类分步的办法实施.同时,应对现行税制进行改革,适当调整增值税的征税范围、进行相关税种的结构性调整,促进生产型增值税向消费型增值税的顺利过渡,推动我国增值税体制的进一步完善.

Discussion on the change from production value-added tax to consumption value-added tax

In order to realize the change of value-added tax, we must reform investment system, establish the relative restriction mechanism and risk control mechanism. Based on the demand of national financial ability and national economic structure adjustment, we should implement it step by step. Meanwhile, we should reform current taxation system, adjust the category to levy value-added tax and adjust the relative taxation types, promote the change from production value-added tax to consumption value-added tax and consummate China's value-added taxation system.