什么是消费型增值税?

• 作 者: 李颖
• 出 处: 中国财政
• 发表日期: 2004年02期
• 关键词: 消费型增值税 增值税制度 公平税负 税收收入 重复征税 征收方式 外购固定资产 组织社会化 国家财政收入 税制改革

有读者询问,今年我国进一步改革和完善税收制度的主要任务之一是完善增值税制度,实行消费型增值税。那么,什么是消费型增值税?它和生产型增值税有什么不同?为什么要实行消费型增值税呢?大家知道,增值税是对生产和经营中新增加的价值征收的税收,这种征收方式既保留了传统流转税筹集税收收入及时、稳定的优点,又消除了其重复征税的弊端,体现了公平税负的原则,有利于促进按照专业化要求组织社会化大生产。目

Some readers asked that one of the major tasks of our country in further reforming and perfecting the taxation system this year is to perfect the value-added tax system and implement a consumer-type value-added tax. So what is a consumer VAT? What is the difference between a VAT and a production VAT? Why a consumer VAT? As we all know, VAT is a tax levied on newly added value in production and operation. The method not only keeps the traditional turnover tax in a timely and stable manner, but also eliminates the drawbacks of its repeated taxation. It reflects the principle of fair tax burden and helps to organize large-scale socialized production in accordance with the requirements of specialization. Head