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1、增值税转型的探讨Discussiononthetransformationofvalue-addedtax:2872words:mediumandsmallsizeinordertofurtherimprovethevalue-addedtaxsystem,promotethesteadyandrapiddevelopmentofthenationaleconomy,andactivelyrespondtotheimpactofinternationalfinancialcrisisonChina，seconomy,theStateCouncilandtheMinistryofFinancea
2、ndtheStateAdministrationoftaxationrevised"InterimRegulations^andthedetailedrulesfortheimplementationofvalue-addedtaxinPeople，sRepublicofChina.SinceJanuary1,2009,thereformofvalue-addedtaxhasbeenimplementednationwide.VATisakindofturnovertaxleviedonthevalueaddedbytheunitsandindividualswhosellgoodsorpro
3、videprocessing,repairandrepairservices,aswellasimportgoodsinchina・Theso-calledvalue-addedtaxtransformationisourcurrentproductionvalue-addedtaxreformforconsumptionvalue-addedtax,expandingthescopeofvalue-addedtaxdeduction,sothatChina'svalue-addedtaxsystemfromproductionvalue-addedtaxtoconsumptiontypeva
4、lue-addedtaxtoo.First,thecharacteristicsofvalue-addedtax(1)theproductivevalue-addedtaxreformisthevalue-addedtaxofconsumptiontypeValueaddedtaxisakindoftaxleviedonvalueaddedtax,whichmeansthattheobjectoftaxationisaddedvalueoraddedvalueofeachlinkinproductionandcirculation・Inthetaxcategoriesofourcountry.
5、Valueaddedtaxoccupiesanimportantposition.In2007,Chinaaddedvaluetaxrevenueofmorethan1trillionand500billionyuan,accountingfor31%ofthetotalrevenue・Asoneofthecountry'sactivefiscalpolicies,thereformofvalue-addedtaxreformhasalwaysbeenconcernedbypeople・Intheproductionofvalue-addedtax,VATtaxincludesfixedass
6、etspurchasedbytheenterprisearenotdeductible,onlyconsideringthevalueoffixedassets,thedepreciationofthewaythroughtheyearafterthepaymentofenterpriseincometax,therearerepeatedtaxesonfixedassetsispartoftheproblem,namelyinthecalculationofcurrenttaxpayerstheamountoftaxpayable,allowedonlyintheoutputtaxofthe
7、purchasedrawmaterials,fuel,powerandothergoodsprocessingandrepairsandotherservicesalreadypaid・Theamountoftaxonthepurchasedfixedassetsisnotallowedtobededucted・Asfarasthewholesocietyisconcerned,thevalue-
