本文分为四部分,第一部分是增值税改革的背景分析,第二部分对增值税改革具体实施计划的观点进行回顾并通过比较得出2009年的四大调整,第三部分重在阐明增值税改革的影响利大于弊,第四部分在上述基础上提出几点建议,包括实施过程中和实施后可能出现的问题,从而全面、发展的探讨我国增值税转型改革这一问题。 This article is divided into four parts. The first part is the background analysis of the VAT reform. The second part reviews the view of the concrete implementation plan of the VAT reform and draws the four major adjustments in 2009 through comparison. The third part emphasizes the value added tax The fourth part puts forward some suggestions on the basis of the above, including possible problems during and after the implementation so as to discuss the issue of China’s VAT reform in an all-round way.