关于我国增值税转型问题的思考

内 容 摘 要

自2009年1月1日开始,我国所有的地区、行业奉行增值税转型改革,这次的改革是企业所得税“两税合并”税制改革以来的又一次新突破,是我国历史上单项税种改革减税幅度最大的一次重大税制改革,是当下金融风暴肆虐全球、重创中国实体经济的整体环境背景下而出台的一项增值税转型政策,体现了我国应对金融危机、确保宏观经济稳固延续的发展要求。本论文也就增值税转型的背景、必要性、改革意义为起点考虑,并且就改革存在的风险及须妥善解决的问题提出相应论述以及建议。 

[关键词]：增值税转型;生产型;消费型;风险 

目       录

摘 要···························1

第1章  增值税转型改革背景分析··············4

1.1我国现行的税种···················4

1.2生产型增值税对经济增长的影响············4

1.3增值税试点转型改革·················4

第2章  增值税转型的必要性及意义··························5

2.1现行生产型增值税存在弊端··························5

2.1.1征税范围····································5

2.1.2产业结构····································5

2.1.3征收税率····································5

2.1.4市场竞争力··································6

2.2金融危机影响······································6

2.3增值税转型的意义··································6

2.3.1有利于经济平稳快速发展······················6

2.3.2有利于加速设备更新，推动技术进步············7

2.3.3有利于创造均衡税负的环境····················7

2.3.4有效降低交易成本，提高征管效率··············7

2.3.5有利于促进我国对外贸易的发展················7

2.3.6有利于完善增值税制度························7

第3章  增值税转型风险分析····························7

3.1税基减少,税收收入的大幅减少······················7

3.2加大对资金的需求,易诱发盲目投资和重复建设········7

3.3难以解决固定资产存量问题·························7

3.4增值税转型产生就业压力···············8

第4章  增值税转型需要妥善出理的问题···········8                        4.1无形资产的抵扣问题如何处理·············8

4.2财政和企业面临的风险如何化解············8

    4.3对经济增长方式转变的负面影响如何消除········8

  4.4妥善处理就业问题·································9

    4.5做好税制结构配套改革工作·························9

第5章  中国现行增值税的改进和完善·····················9

5.1增值税征收范围的调整与优化·······················9

5.1.1交通运输业·································9

5.1.2建筑业·····································9

5.2完善小规模纳税人的征收管理·······················10

5.2.1合理界定税负水平，贯彻公平税负的原则·······10

5.2.2加大对小规模纳税人的管理力度···············10

5.2.3.增值税征收管理方法的完善···················10

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