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1、我国增值税转型影响因素分析（AnalysisofinfluencingfactorsofVATtransformationinChina）China'svalue-addedtaxtransformationanalysisontheinfluencingfactorsofwords:3331Name:smallpartyofthethirdPlenarySessionofthe16thCPCCentralCommittee"ontheimprovementofthesocialistmarketeconomicsystemanumberofissues",oni
2、mplementingthereformofthetaxationsystem,clearlyputforwardthe"value-addedtaxfromproductiontypetoconsumptiontype,equipmentinvestmentinthescopeofVATdeduction".Thispolicyhasimportantguidingsignificancetothepracticeofvalue-addedtaxinourcountry,istheinevitablechoiceofvalue-addedtaxreform,an
3、disalsotheinevitableresultofthedevelopmentofsocialistmarketeconomyinchina.First,China'svalue-addedtaxanalysisofthestatusquoValueaddedtaxisakindofturnovertaxwhichisleviedontheVATaddedbythetaxpayerintheprocessofproduction,operationorcommoditycirculation.Thevalueaddedtaxsystemestablished
4、anddevelopedafterChina'sreformandopeninguphasbecomethemainsourceofnationalfiscalrevenue.Intheworld,VATcanbedividedintothreetypes:productivevalue-addedtax,incomeaddedvaluetaxandconsumptionaddedvaluetax.China'scurrentvalue-addedtaxisproductivevalue-addedtax.Sinceitsimplementationin1994,
5、ithasbeenregardedasthemaintaxcategoryinChina,anditisoneoftheimportantsourcesoffiscalrevenue.Thefinalpurposeofvalue-addedtaxreform,istoprovideasetofeconomicrealityorthecoordinationoftaxlawforthehealthydevelopmentandeffectiveoperationofChina'ssocialistmarketeconomy,itisanimportanttaskof
6、thestatepowersectororgovernmentlegislation,taxlawisduetotheeconomicdevelopmentandmakenecessaryadjustmentsinorderandeconomicrealitymatch.However,therearestillsomeproblemsintheProvisionalRegulationsofvalue-addedtaxinchina.(1)itisunfavorablefordomesticenterprisestocompeteinternationally.
7、Fromthedomesticperspective,exceptforthethreeprovincesinNortheastChinainthepilotreformofvalue-addedtax,domesticenterprisesareapplicabletovalue-addedtax.Butintheinternationalcomparison,onlyasmallpartofcountriesadoptproductiontypeintheVATcollectioncountries,whilemostcountries,especiallyd
8、evelo
