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《我国现行增值税存在的主要问题分析（analysis of the main problems of current 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、我国现行增值税存在的主要问题分析（Analysisofthemainproblemsofcurrentvalue-addedtaxinChina）Analysisofthemainproblemsofcurrentvalue-addedtaxinChinaAnalysisofthemainproblemsofcurrentvalue-addedtaxinChina2008-12-2015:10:34Inthe1994taxreform,thereformoftheVATgreatlyexpandedthescopeofthelevy,thetaxra
2、televel,implementedasimplifiedmechanismwiththespecifiedVATtaxdeductionoftaxes,amajorbreakthroughinthescientificandinternationaltaxsystemandmanagement.However,China'scurrentvalue-addedtax,bothinthetaxsystem,orinthecollectionandmanagement,andmaturetheidealvalueaddedtax(Fullvat),t
3、herearestillalargegap,alsobelongtothedevelopmenttypeisincompletevalue-addedtax(Lessthancomplete).Thesuperiorityofvalue-addedtaxhasnotbeenfullydeveloped,buttherearestillmanyproblemsanddisadvantages:First,thetaxsystem(1)thescopeofexpropriationistoonarrow;Thecurrentvalue-addedtax,
4、fromtheperspectiveofsocialreproduction,mainlyintheindustrialproductionandcommercialcirculationoftwolinks,didnotextendtothetransportation,constructionandotherthirdindustries;fromthelevyobject,mainlyrealestateandlabor,notrelatedtorealestate.Becauseofthenarrowscopeofexpropriation,
5、manymalpracticeshavebeenproducedinpractice.1.,thevalue-addedtaxdeductionchainisnotcomplete,andtheinternalcontrolmechanismisnotfullyeffective.AccordingtothebasicprincipleofVAT,VATtax,roadtaxdoesnotresign,interlocking,taxequitycharacteristics.Iftheproductfromtheinputandoutput,swi
6、tchingtofinalconsumptionfullimplementationofvalue-addedtax,likeachain,alinkandone,completeandperfectinternalcontrolmechanism,cangivefullplaytotheroleofvalue-addedtax.However,itisonlyourcurrentVATsysteminindustrialproductionandcirculationofcommoditiesintwoareas,otherareasespecia
7、llyintransportationandconstructionandinstallationandotherfieldsandhasverycloserelationshiptotheindustrialandcommercialbusinesstax,theVATdeductionchaininterruption,internalcontrolmechanismisgreatlyreduced,thesuperiorityofVATitisdifficulttogivefullplayto.2.,thestatusofvalue-added
8、taxsubjecttaxisthreatened.Thevalue-addedtaxisamaintaxi
