目 录
摘 要·························································
第1章 增值税转型改革背景分析·····························
1.1我国现行的税种·······································
1.2生产型增值税对经济增长的影响·························
1.3增值税试点转型改革···································
第2章 增值税转型的必要性及意义····························
2.1现行生产型增值税存在弊端·····························
2.1.1征税范围·······································
2.1.2产业结构·······································
2.1.3征收税率·······································
2.1.4市场竞争力·····································
2.2金融危机响···········································
2.3增值税转型的意义·····································
2.3.1有利于经济平稳快速发展·························
2.3.2有利于加速设备更新，推动技术进步···············
2.3.3有利于创造均衡税负的环境·······················
2.3.4有效降低交易成本，提高征管效率·················
2.3.5有利于促进我国对外贸易的发展···················
2.3.6有利于完善增值税制度···························
2.3.7符合国际惯例···································
第3章 增值税转型改革内容·································
第4章 增值税转型风险分析·································
4.1税基减少,税收收入的大幅减少·························
4.2加大对资金的需求,易诱发盲目投资和重复建设··········
4.3难以解决固定资产存量问题···························
4.4增值税转型产生就业压力·····························
第5章 增值税转型需要妥善出理的问题······················
5.1无形资产的抵扣问题如何处理·························
5.2财政和企业面临的风险如何化解························
5.3对经济增长方式转变的负面影响如何消除···············
5.4妥善实现东北试点成功转型·····························
5.5妥善处理固定资产存量课税问题·························
5.6妥善处理就业问题·····································
5.7妥善处理税务信息化···································
5.8做好税制结构配套改革工作···························
第6章 中国现行增值税的改进和完善·······················
6.1增值税征收范围的调整与优化························
6.1.1交通运输业····································
6.1.2建筑业···········································
6.1.3融资租赁固定资产·······························
6.2完善小规模纳税人的征收管理··························
6.2.1合理界定税负水平，贯彻公平税负的原则·········
6.2.2加大对小规模纳税人的管理力度················
6.2.3.增值税征收管理方法的完善····················
参考文献······················································
致 谢·····················································
