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2009年1月1日起,我国生产型增值税将转型为消费性增值税,其最关键的一点在于允许增值税一般纳税人抵扣新购入设备所含的增值税,与此同时还规定取消了进口设备免征增值税和外商投资企业采购国产设备增值税退税政策,并将小规模纳税人的增值税征收率统一调整为3%,将矿产品增值税征收率回复至17%。如此重大的税制改革将对我国的地方及国家税收产生怎样的影响。因此本文从增值税转型的积极影响及消极影响分析了增值税转型过程中的一些问题,并针对这些问题从税法学角度提出了一些积极的对策。
Since January 1, 2009, China’s production VAT will be transformed into a consumer VAT. The most crucial point of this is to allow value-added tax general taxpayers to deduct value-added tax (VAT) from newly purchased equipment, and at the same time stipulate The exemption of value-added tax on imported equipment and the VAT rebate policy for domestic equipment purchased by foreign-invested enterprises were canceled. The VAT collection rate of small-scale taxpayers was uniformly adjusted to 3% and the value-added tax on mineral products was recovered to 17%. Such a major tax reform will affect our country’s local and state tax revenue. Therefore, this article analyzes some problems in the process of value-added tax transformation from the positive and negative effects of VAT transformation, and puts forward some countermeasures against these problems from the perspective of tax law.