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1、增值税转型的探讨Discussiononthetransformationofvalue-addedtax:2872words:mediumandsmallsizeinordertofurtherimprovethevalue-addedtaxsystem,promotethesteadyandrapiddevelopmentofthenationaleconomy,andactivelyrespondtotheimpactofinternationalfinancialcrisisonChina'seconomy,theSt
2、ateCouncilandtheMinistryofFinanceandtheStateAdministrationoftaxationrevised"InterimRegulations〃andthedetailedrulesfortheimplementationofvalue-addedtaxinPeople，sRepublicofChina・SinceJanuary1,2009,thereformofvalue-addedtaxhasbeenimplementednationwide.VATisakindofturno
3、vertaxleviedonthevalueaddedbytheunitsandindividualswhosellgoodsorprovideprocessing,repairandrepairservices,aswellasimportgoodsinchina.Theso-calledvalue-addedtaxtransfonnationisourcurrentproductionvalue-addedtaxreformforconsumptionvalue-addedtax,expanclingthescopeofv
4、alue-addedtaxdeduction,sothatChina'svalue-addedtaxsystemfromproductionvalue-addedtaxtoconsumptiontypevalue-addedtaxtoo.First,thecharacteristicsofvalue-addedtax(1)theproductivevalue-addedtaxreformisthevalue-addedtaxofconsumptiontypeValueaddedtaxisakindoftaxleviedonva
5、lueaddedtax,whichmeansthattheobjectoftaxationisaddedvalueoraddedvalueofeachlinkinproductionandcirculation.Inthetaxcategoriesofourcountry.Valueaddedtaxoccupiesanimportantposition.In2007,Chinaaddedvaluetaxrevenueofmorethan1trillionand500billionyuan,accountingfor31%oft
6、hetotalrevenue.Asoneofthecountry，sactivefiscalpolicies,thereformofvalue-addedtaxreformhasalwaysbeenconcernedbypeople.Intheproductionofvalue-addedtax,VATtaxincludesfixedassetspurchasedbytheenterprisearenotdeductible,onlyconsideringthevalueoffixedassets,thedepreciatio
7、nofthewaythroughtheyearafterthepaymentofenterpriseincometax,therearerepeatedtaxesonfixedassetsispartoftheproblem,name1yinthecalculationofcurrenttaxpayerstheamountoftaxpayable,allowedonlyintheoutputtaxofthepurchasedrawmaterials,fuel,powerandothergoodsprocessingandrep
8、airsandotherservicesalreadypaid・Theamountoftaxonthepurchasedfixedassetsisnotallowedtobededucted・Asfarasthewho1esocietyisconcerned,thevalue
