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增值税是目前流转税的一大税种,是中央与地方的共享税,其收入占税收收入的近百分之四十,是我国财政收入的主要来源。但是从我国目前的情况来看,我国的增值税在征收以及管理方面都不太完善,尤其是金融风暴发生以来,我国面临着国际金融危机和国内经济增长速度的双重考验。因此,自2009年1月1日起,在全国所有地区、所有行业推行增值税转型改革。鉴于此,本文从增值税改革的背景、增值税改革的影响以及增值税改革的现实意义等问题进行探讨。
As a major tax on current turnover tax, value-added tax is a sharing tax between the central government and local governments. Its revenue accounts for nearly 40% of tax revenue, which is the main source of fiscal revenue in our country. However, judging from the current situation in our country, the value-added tax in our country is not perfect in both collection and management. Especially since the financial turmoil, our country has faced the dual tests of the international financial crisis and the domestic economic growth rate. Therefore, as of January 1, 2009, VAT reform reform will be implemented in all industries in all regions of the country. In view of this, this article explores the background of VAT reform, the impact of VAT reform and the practical significance of VAT reform.