论文部分内容阅读
1994年,我国进行了新中国建国以来的第五次税制改革,这次税制改革的重点是确立了以流转税和所得税为双主体的税制结构,其中,增值税是其中的重中之重。2004年下半年,根据国家的规定,我国开始在东北三省老工业基地的装备制造业、石油化工业、高新技术产业等八个行业实行增值税转型改革试点工作,将生产型增值税转变为消费型增值税。预计在不久的将来,增值税转型改革将会在全国范围内开始实施。本文试图分析增值税转型对南昌市财政与税收收入产生的影响。一、生产型增值税存在的问题和不足虽然我国在1994年理性的选择了生产型增值税,但这并不说明生产型增值税就是完美的,其实生产型增值税也存在比较明显的问题和不足,具体表现在以下几个方面:
In 1994, China carried out the fifth tax reform since the founding of People’s Republic of China. The focus of the tax reform was the establishment of a tax structure based on the turnover tax and income tax. Among them, the value added tax is the most important part. In the second half of 2004, in line with the state’s stipulations, China began to carry out pilot projects on restructuring the value-added tax reform in eight industries, including equipment manufacturing, petrochemicals and high-tech industries, in the old industrial bases in the three northeastern provinces of China, and converted the production value-added tax into consumption VAT. It is estimated that in the near future, the VAT reform will start to be implemented nationwide. This article attempts to analyze the impact of VAT transformation on financial and tax revenue in Nanchang. First, the production of value-added tax problems and shortcomings Although China in 1994 rational choice of production-based value-added tax, but this does not mean that the production value-added tax is perfect, in fact, there are more obvious problems of production value-added tax and Insufficient, specifically in the following areas: