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一、增值税转型势在必行 在进入全面建设小康社会,加快推进现代化的现阶段,我们必须把改革开放和科技进步作为动力,调整经济结构,在宏观经济的更高层次、水平上,加快发展国民经济。当前,经济全球化趋势增强,世界科技革命迅猛发展,我国即将加入世界贸易组织,要面临更加激烈的国际竞争,更是形势逼人。现行生产型增值税制存在许多矛盾问题,已不适应当前形势发展,必须借鉴国际通行做法,积极妥善地推进增值税制转型的改革,把生产型增值税改革为消费型增值税,以利于解决资本性投资的固定资产(主要是其
First, the transformation of value-added tax is imperative In the current stage of building a moderately prosperous society and accelerating modernization, we must take reform and opening up as well as scientific and technological advances as the driving force and readjust our economic structure so as to speed up the development of macroeconomic at a higher level and at a higher level Develop national economy. At present, with the trend of economic globalization increasing and the world’s science and technology revolution rapidly developing, it is even more pressing for China’s accession to the World Trade Organization to face more fierce international competition. There are many contradictions in the current production value-added tax system, which are not suitable for the current situation. We must learn from international practices and actively and properly promote the reform of the VAT system. We should reform the production-based value-added tax into a consumption-type VAT to facilitate the resolution of capital Investment in fixed assets (mainly its