關于我國增值稅轉型問題的思考

內 容 摘 要

自2009年1月1日開始,我國所有的地區、行業奉行增值稅轉型改革,這次的改革是企業所得稅“兩稅合并”稅制改革以來的又一次新突破,是我國歷史上單項稅種改革減稅幅度最大的一次重大稅制改革,是當下金融風暴肆虐全球、重創中國實體經濟的整體環境背景下而出臺的一項增值稅轉型政策,體現了我國應對金融危機、確保宏觀經濟穩固延續的發展要求。本論文也就增值稅轉型的背景、必要性、改革意義為起點考慮,并且就改革存在的風險及須妥善解決的問題提出相應論述以及建議。 

[關鍵詞]：增值稅轉型;生產型;消費型;風險 

目       錄

摘 要···························1

第1章  增值稅轉型改革背景分析··············4

1.1我國現行的稅種···················4

1.2生產型增值稅對經濟增長的影響············4

1.3增值稅試點轉型改革·················4

第2章  增值稅轉型的必要性及意義··························5

2.1現行生產型增值稅存在弊端··························5

2.1.1征稅范圍····································5

2.1.2產業結構····································5

2.1.3征收稅率····································5

2.1.4市場競爭力··································6

2.2金融危機影響······································6

2.3增值稅轉型的意義··································6

2.3.1有利于經濟平穩快速發展······················6

2.3.2有利于加速設備更新，推動技術進步············7

2.3.3有利于創造均衡稅負的環境····················7

2.3.4有效降低交易成本，提高征管效率··············7

2.3.5有利于促進我國對外貿易的發展················7

2.3.6有利于完善增值稅制度························7

第3章  增值稅轉型風險分析····························7

3.1稅基減少,稅收收入的大幅減少······················7

3.2加大對資金的需求,易誘發盲目投資和重復建設········7

3.3難以解決固定資產存量問題·························7

3.4增值稅轉型產生就業壓力···············8

第4章  增值稅轉型需要妥善出理的問題···········8                        4.1無形資產的抵扣問題如何處理·············8

4.2財政和企業面臨的風險如何化解············8

    4.3對經濟增長方式轉變的負面影響如何消除········8

  4.4妥善處理就業問題·································9

    4.5做好稅制結構配套改革工作·························9

第5章  中國現行增值稅的改進和完善·····················9

5.1增值稅征收范圍的調整與優化·······················9

5.1.1交通運輸業·································9

5.1.2建筑業·····································9

5.2完善小規模納稅人的征收管理·······················10

5.2.1合理界定稅負水平，貫徹公平稅負的原則·······10

5.2.2加大對小規模納稅人的管理力度···············10

5.2.3.增值稅征收管理方法的完善···················10

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