试论我国由生产型增值税向消费型增值税的转变

本文的核心内容是我国由生产型增值税向消费型增值税转变的必要性。文章认为 ,税制改革后所实行的生产型增值税现在已明显不适应我国经济发展的现状 ,阻碍了我国高新科技产业的发展 ,不利于企业技术进步 ,减弱了我国出口产品的竞争力 ,减少了国家财政收入 ,弱化了税收的经济杠杆作用。为促进我国经济发展 ,必须完成由生产型增值税向消费型增值税的转变

On the Change of the ValueAdded Tax from the ProductionOriented to the ConsumerOriented

In China, the production-oriented value-added tax that is carried out in 1994 has not obviously adapted to the current economic situation. It hinders the economic development and the enterprises' technological progress, weakens the competitive force of the exports, as well as reduces the national revenue. In order to develop economy, it is necessary to change the valueadded tax from the productionoriented to the consumer-oriented.