我国增值税转型影响因素分析（analysis of factors influencing the transformation of value-added tax in china）

《我国增值税转型影响因素分析（analysis of factors influencing the transformation of value-added tax in china）》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、我国增值税转型影响因素分析（Analysisoffactorsinfluencingthetransformationofvalue-addedtaxinChina）China'svalue-addedtaxtransformationanalysisontheinfluencingfactorsofwords:3331Name:smallpartyofthethirdPlenarySessionofthe16thCPCCentralCommittee"ontheimprovementofthesocialistmarketeconomicsystemanumberofissues",on

2、implementingthereformofthetaxationsystem,clearlyputforwardthe"value-addedtaxfromproductiontypetoconsumptiontype,equipmentinvestmentinthescopeofVATdeduction".Theproposalofthispolicyhasimportantguidingsignificancetothepracticeofvalue-addedtaxinourcountry.Itistheinevitablechoiceofvalue-addedtaxreform

3、andtheinevitableresultofthedevelopmentofChina'ssocialistmarketeconomy.I.Analysisofthecurrentsituationofvalue-addedtaxinChinaValueaddedtaxisakindofturnovertaxwhichisleviedontheamountaddedbythetaxpayerintheprocessofproduction,managementorcommoditycirculation.Thevalue-addedtaxsystemestablishedanddeve

4、lopedinChinaafterthereformandopeninguphasbecomethemainsourceofnationalfiscalrevenue.Fromaworldwideperspective,value-addedtaxcanbedividedintothreetypes:productivevalue-addedtax,incomeaddedvaluetaxandconsumptionvalue-addedtax.Thevalue-addedtaxinourcountryistheproductivevalue-addedtax.Sinceitwasimple

5、mentedin1994,ithasbeenthemaintaxcategoryinourcountry,anditisoneoftheimportantsourcesoffiscalrevenue.Thefinalpurposeofvalue-addedtaxreform,istoprovideasetofeconomicrealityorthecoordinationoftaxlawforthehealthydevelopmentandeffectiveoperationofChina'ssocialistmarketeconomy,itisanimportanttaskofthest

6、atepowersectororgovernmentlegislation,taxlawisduetotheeconomicdevelopmentandmakenecessaryadjustmentsinorderandeconomicrealitymatch.However,therearestillsomeproblemsintheProvisionalRegulationsofvalue-addedtaxinchina.(1)itisnotconducivetointernationalcompetitionamongdomesticenterprises.Inourcountry,

7、inadditiontothereformofthevalue-addedtaxinthethreeprovincesofNortheastChina,thedomesticenterpriseshaveappliedtheproductionvalue-addedtax.Butintermsofinternationalcomparisons,onlyasmallproportionofcountriesintheva