我国生产型增值税的走向分析

1994年税制改革大大促进了经济的发展,为中国改革开放起到了重要的作用。随着经济与技术发展的需要,生产型增值税已经暴露出对技术设备更新及企业发展的不足。收入型增值税的采用将实现生产型增值税向消费型增值税的平稳过渡,在保证国家财政收入、促进国内经济结构调整和完善的同时,能逐步形成融合中国经济特色的税收体系。

From Production Value-Added Tax to Consumption Value-Added Tax

The reform of taxes beginning in1984has played an i mp ortant role in China' s reform and opening to the outside world,and greatly prom ote the economic development of China.With the further development of technology and economy,production value-added tax has become a obstacle to the expansion o f enterprises and renewal of equipment.Adopting income value-added tax can make a steady transition from production value-added tax to consumption value-added t ax,thus guarantee both the national revenue and eco-nomic restructure,and a new taxation system with Chinese economic characters can be established gradually.