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为启动社会(民间)投资,拉动经济增长,5年来我国政府每年发行1500亿元国债,尽管目前经济出现了转机,但通货紧缩仍然没有遏止,社会(民间)投资乏力,居民消费不足的状况并没有从根本上得到改观。现行税收政策的调控目标和方向,已与经济持续紧缩,以及积极财政政策的大背景不相适应。因此,有必要进一步实行税制改革,尤其是现行增值税制的改革,本文对我国增值税存在的问题进行了分析,并提出改进的设想。
In order to start social (private) investment and stimulate economic growth, our government has issued 150 billion yuan of treasury bonds every year for the past five years. Despite the current economic turnaround, deflation has still not stopped, social (private) investment is sluggish and the consumption of residents is insufficient Not fundamentally changed. The objectives and direction of the current tax policy adjustment and control have been incompatible with the sustained economic tightening and the general background of an active fiscal policy. Therefore, it is necessary to further implement the reform of the tax system, especially the reform of the current value-added tax system. This paper analyzes the problems existing in China’s value-added tax and puts forward some suggestions for improvement.