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在商品生产环节、流通环节以及加工、修理修配行业全面推行增值税,是今年我国税制改革的重大举措。增值税已成为我国工商税收的主体税种。1994年1—2月全国实现工商税收收入414.05亿元,其中增值税收入215.03亿元,占总收入的51.9％。因此,惜鉴国外成熟的增值税制,探讨我国新增值税制存在的问题,以求得在实践中逐步完善之,已成为税收理论界研究的重大课题。下面笔者谈几点自己的看法。
The full implementation of value-added tax in the production and circulation of commodities and in the processing, repair and distribution industries is a major measure for the reform of our taxation system this year. Value-added tax has become the main taxes of business tax in our country. From January to February 1994, the country’s industrial and commercial tax revenue was 41.405 billion yuan, of which the value-added tax revenue was 21,503 million yuan, accounting for 51.9% of the total revenue. Therefore, it has become a major issue for the tax theory circles to learn from the ripe value-added tax system overseas and explore the existing problems of the new value-added tax system in China in order to gradually improve in practice. Here I talk about their own views.