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自1994年新税制实施以后,改革增值税、实施增值税转型的呼声就存在。当前,中国经济发展进入了一个新的历史时期,客观上要求进一步推进税制改革,对增值税的转型及相应的完善问题作为其中的一项重要内容需要加快改革步伐。推行增值税制是税制建设的一大进步增值税最早于20世纪50年代由法国创建并实施,至今已半个多世纪。尽管它的历史并不悠久,但生命力却很旺盛,目前已经在120多个国家得以实施,主要原因是由于增值税是一个适应社会化大生产需要的良税。我国增值税的推行经历了几个阶段,最早于1979年
Since the introduction of the new tax system in 1994, there has been a call for reforming the value-added tax and implementing the VAT reform. At present, China’s economic development has entered a new historical period, and objectively requires the tax reform to be further promoted. As an important part of the transformation of value-added tax and the corresponding perfection, it is necessary to speed up the pace of reform. The implementation of value-added tax system is a big improvement in the tax system Value-added tax was first established and implemented by France in the 1950s, which has been more than half a century. Although its history is not long, but its vitality is very strong, has now been implemented in more than 120 countries, mainly because VAT is a good tax to adapt to the needs of social production. The implementation of China’s VAT has gone through several stages, earliest in 1979