目 录
一、现行增值税存在的突出问题···································
㈠现行增值税征收范围带来的主要矛盾和问题·······················
1.增值税憎水范围过窄，人为的扭断了增值税管理链条···············
2.混合销售行为和兼营行为难以确认，导致国税和地税经常“打架” ··
㈡关于采用生产型增值税的缺陷和弊端·····························
1.生产型增值税未彻底解决重复增税的问题·························
2.生产型增值税不利于调整和优化产业结构·························
3.生产型增值税不利于我国产品在国际市场上竞争···················
二、增值税转型对企业的影响分析·································
㈠增值税转型对当期税负的影响···································
㈡增值税转型对利润及所得税的影响·······························
㈢增值税转型后的会计处理·······································
三、增值税转型改革的局限性·····································
㈠增值税转型短期救市的作用有限·································
㈡转型后增值税仍存在重复征税问题·······························
㈢转型改革未消除纳税时间界定的财务影响·························
四、实现增值税转型已成为历史的必然·····························
五、完善我国现行增值税的对策···································
㈠必须逐步扩大增值税的征收范围·································
㈡简化税制，改进征管，注重纳税人权益的保护·····················
㈢保持纳税时间界定基础的一致性·································
参考文献·······················································
内 容 摘 要
随着经济的迅速发展，我国现行的增值税税制存在着两大突出问题，提出增值税的改革已刻不容缓。转换增值税的类型是我国增值税改革的必然趋势，消费型增值税将是增值税改革的最佳选择。改革应遵循渐进性原则，应逐步扩大增值税征收范围；如果急于求成，其结果将适得其反。
【关键字】：增值税转型；生产型增值税；消费型增值税；税负
