[文学研究]试论我国增值税转型及相应会计处理.doc

摘 要 我国增值税转型问题，是指我国由目前实行的生产型增值税转为实行消费型增值税。增值税以其明显的优越性，于上世纪九十年代迅速成为我国的主体税种，并在保证财政收入，促进经济发展等方面取得了显著成效。然而，由于我国在增值税推行之初，为了解决当时固定资产投资过热、产业结构失衡、恶性通货膨胀等问题，选择实施的是生产型增值税。十多年过去了，生产型增值税制约投资与出口的弊端随着宏观经济状况的转变越来越不适应中国经济的发展要求。因此，中国增值税转型是一个迫切需要研究的问题。消费型增值税符合中国市场经济体制改革的方向,它与国际增值税实践相一致，有利于使中国的增值税制与国际惯例相符；消费型增值税比现行的生产型增值税更符合增值税的抵扣原理，它符合我国税制改革的整体方向。在此理论依据的基础上，本文分析了转型对我国经济各方面的影响，并对我国增值税转型进行了理论分析和可行性实证分析。在本文的最后介绍了增值税转型的的各类会计处理。 关键词: 增值税转型，生产型增值税，消费型增值税 ABSTRACT In our country, the transformation of the value added tax (VAT) refers to the phenomenon that the productive VAT is being transformed into the consuming VAT at present. VAT, with its special advantages, rapidly became one of the main taxes in China in the 90s of last century, and has made great contribution to the aspects of financial revenue and economy development. However, during the initial stage, in order to deal with the problems of over-done investment for fixed assets, the unbalance of industry structure and spiral of inflation, China implemented the productive-type VAT. Over the past ten year, with the transformation of macro economy in China, the productive-type VAT restricts the investment and brings many problems in exports. It proves that the productive-type VAT does not meet the demand of economy development in China any more. Therefore, the VAT transformation is an urgent issue to study. The consuming VAT complies with the reform direction of the market economic system in China and the consuming VAT complies with the universal practice of VAT, it will be convenient for the Chinese tax system of VAT to be in accordance with the international practice. Compared with the current productive VAT, the consuming VAT complies with the integral reform direction of the tax system in our country, Based on the theoretical foundations, the present paper analyzes the influences from the transformation on all the aspects of economy in our country, Also, the present paper gives theoretical analysis on the VAT transformation in o