对增值税转型的思考（Thoughts on the transformation of value-added tax）.doc

对增值税转型的思考（Thoughts on the transformation of value-added tax） Thinking about the transformation of value-added tax, 3058 words: large and medium-sized Abstract: value-added tax is an important source of Chinas fiscal revenue and an important means of national macro-control policies. VAT reform is a major part of Chinas tax system improvement. This paper probes into some problems needing attention in the reform of value-added tax system at present, and puts forward some corresponding suggestions for improvement. Key words: value-added tax; transformation; problems; measures CLC number: F810.42 document mark code: A, article number: 1673-291X (2011) 12-0005-02 In order to eliminate double taxation factors, reduce the tax burden of equipment investment enterprises, encourage enterprises to technological progress and promote the adjustment of industrial structure, the State Council decided to open in the country since January 1, 2009, the VAT reform. From the point of view of optimizing tax system, consumption value-added tax is undoubtedly the best choice for the transformation of value-added tax in China. It can not only eliminate the problem of repeated taxation, but also benefit the adjustment and upgrading of Chinas industrial structure. However, in the process of transforming production value-added tax into consumption value-added tax, it may face many difficulties. Therefore, we should pay enough attention to a series of problems brought about by the VAT reform. I. The main problems that may face in the process of the transformation of value-added tax in China 1., short-term fiscal revenue declined. According to estimates, in January 1, 2009 the implementation of the VAT reform, will reduce the number of countries that value-added tax revenue of about 120 billion yuan, city maintenance and construction tax revenue of about 6 billion yuan, additional education fee income of about 3 billion 600 million yuan, increase the enterprise income tax of about 6 billion 300