入世后增值稅轉(zhuǎn)型

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摘要：我國稅制為適應(yīng)入世的需要，按照WTO的有關(guān)規(guī)則進行調(diào)整，而增值稅的調(diào)整主要是實行增值稅的轉(zhuǎn)型，即由生產(chǎn)型增值稅轉(zhuǎn)向消費型增值稅。

本文是以增值稅的類型作為分析研究的對象，通過對我國目前實行的生產(chǎn)型增值稅的利弊分析，提出現(xiàn)階段實行消費型增值稅的必需性，同時，結(jié)合我國目前的經(jīng)濟狀況，提出了消費型增值稅運行中應(yīng)注意的問題。

本文首先對增值稅的概念予以解釋，對增值稅的三種類型即生產(chǎn)型增值稅、收入型增值稅和消費型增值稅進行對比分析。盡管在理論上，生產(chǎn)型增值稅不如消費型增值稅優(yōu)越，但1994年我國生產(chǎn)型增值稅出臺是符合當時國情的，有利于保證財政收入，消除惡性通貨膨脹，有利于擴大就業(yè)。但我國生產(chǎn)型增值稅的諸多弊端漸漸暴露，諸如不利于鼓勵企業(yè)擴大投資，會導致重復征稅，加重企業(yè)的稅收負擔，不利于我國產(chǎn)品與外國產(chǎn)品競爭等。鑒于生產(chǎn)型增值稅的缺陷及我國目前經(jīng)濟發(fā)展的需要，必須適時將生產(chǎn)型增值稅轉(zhuǎn)向消費型增值稅，同時為彌補消費型增值稅所導致的增值稅收入的銳減可采取以下方案：把原來的固定資產(chǎn)余額中所含的抵扣稅款分幾年攤銷，統(tǒng)一增值稅稅率，適當開征新稅。

關(guān)鍵詞:入世增值稅轉(zhuǎn)型

Abstract:InviewofrequirementsofentryintoWTO,thenationaltaxationsystemwillbeadjustedaccordingtotherelatedregulationofWTO.AmongwhichtheadjustmentofVATmainlyfocusesonthetransform,i.e.fromproductionVATtoconsumerVAT.

ThisessayhastakendifferenttypesofVATasresearchobject.ByanalyzingtheprosandconsoftheproductionVATcurrentlypracticedinChina,itraisedthenecessityofimplementingconsumerVATatthisstage.Meanwhile,itcallsforattentiontothepotentialproblemsbyoperationofconsumerVATinlinewithourcurrenteconomicsituation.

ThisessayfirstexplainsthedefinitionofVATandmakingcomparisonandanalysison3typesofVAT:ProductionVAT,IncomeVATandConsumerVAT.AlthoughtheoreticallyproductionVATislesssuperioroverconsumerVAT,thelaunchofitin1994isinaccordancewithoursituationatthattime.Itguaranteestherevenue,eliminatesmaligninflationandimprovesemploymentrate.However,itsnegativeeffectsshowgradually.Theseincludenotinfavorofencouragingexpansionininvestment,repetitivetaxation,greatertaxationburdenoverenterprises,notinfavorofdomesticproductsoveroverseas’competitors,etc.InviewoflimitationoftheproductionVATandtherequirementsofcurrenteconomicdevelopment,itisamusttotransferfromproductionVATtoconsumerVAT.MeanwhilethefollowingmeasurescanbetakentomakeupforthegreatshrinkageinVATrevenuecausedbytheimplementationofconsumerVAT:allocatingtherefundoffixedassetsbalancebyyears,unifyingVATtaxrate,abolishingpreviouslowtaxrate,imposingnewtaxationsadvisably.

Keyword：EntryintoWTO,VAT,Tran