论文部分内容阅读
2009年1月1日起,我国在全国范围内实施增值税转型改革,这意味着我国增值税开始由生产型向消费型过渡。此次增值税转型改革不仅是全球金融危机形势下的必要之举,也是完善税收体制建设的必由之路,更是践行科学发展观的内在要求。本文从科学发展观的视角出发,分析了当前增值税转型改革的动因及可能产生的经济影响,进而对增值税转型改革提出了建议,主要包括:增值税转型改革应是长期行为;进一步扩大一般纳税人范围以扶持中小企业发展;配套措施应审慎、合理、有效;尽快完善增值税法律体系建设;积极推进税收征管制度的同步改革等。
Since January 1, 2009, China has implemented the VAT reform on a nationwide scale, which means that the value-added tax in our country begins to shift from a production-oriented economy to a consumer-oriented economy. The VAT reform is not only necessary for the global financial crisis, but also the only way to improve tax system construction. It is also an inherent requirement of practicing the scientific development concept. This article from the perspective of the scientific development concept, analyzes the motivation and possible economic impact of the current VAT reform, and then puts forward some suggestions on the VAT reform, including: the VAT reform should be long-term behavior; to further expand the general Taxpayers to support the development of SMEs; supporting measures should be prudent, reasonable and effective; as soon as possible to improve the legal system of value-added tax; actively promote the simultaneous reform of the tax collection system.