论文部分内容阅读
从世界各国实施增值税的实践来看,增值税有三种类型:消费型、收入型、生产型,不同类型的增值税对财政收入、经济结构、投资规模、物价以及进出口贸易等所产生的效应也不相同。我国推行的是生产型增值税,存在重复征税、导致企业决策扭曲、与产业政策目标相违背等问题。从优化税制角度出发,需要将现行生产型增值税转换为消费型增值税。
From the practice of value-added tax in all countries in the world, there are three types of value-added tax: consumption, income, production and different types of value added tax (VAT), which are generated by fiscal revenue, economic structure, investment scale, prices and import and export trade The effect is not the same. The implementation of our country is a production-type value-added tax, there are repeated taxation, leading to distorted business decisions, contrary to the objectives of industrial policies and other issues. From the perspective of optimizing the tax system, the current production-type VAT needs to be converted into a consumer-type VAT.