目 录
一、增值税转型的必要性及意义···································
㈠增值税转型的必要性···········································
1.增值税转型是使我国增值税制更加合理的需要·····················
2.增值税转型是我国经济实力不断壮大的需要·······················
3.增值税转型，是促进我国高新技术产业发展的需要·················
4.增值税转型是扩大增值税征收范围的需要·························
㈡增值税转型的意义·············································
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、增值税转型改革的内容·······································
四、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
